Requirement $1.$ Record each transaction in the journal. Explanations are not required. $($Record debits first, therr credits. Exclude explanations from journal entries.$)$

Dec. $1$: Mighty Delivery Service began operations by receiving $$25,000$ cash and a truck with a fair value of $$13,000$ from Rafael Mighty. The business issued Mighty shares of common stock in exchange for this contribution.

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Dec$.1,,,$