This is accounting grade $11.$ Please make a general journal using the information giving below.On December $1,2022,$ Anthony Ferrara organized a business called Friend With A Toolbox $"$ for the purpose of operating an equipment rental yard. the new business was able to begin operations immediately by purchasing the assets and taking over the location of Rent$-$lt$,$ an equipment rental company that was going out of business.Friend With A Toolbox uses the following chart of accounts.Bank $-101$Accounts Receivable $-103$Prepaid Rent $-105$Office Supplies $-107$Truck $-120$Rental equipment $-130$Accumulated Depreciation:Rental Equipment $-131$Accounts payable $-201$Interest payable $-205$ Unearned rental fee $-210$Salaries payable $-215$Bank loan $-250$ Truck loan $-255$A$.$ Ferrara capital $-301$A$.$ Ferrara drawings $-305$Income summary $-350$Rental fees revenue $-401$Depreciation expense: rental equipment $-501$Interest expense $-505$Maintenance expense $-510$Office supplies expenses $-515$Rent expense $-520$Salaries expense $-525$Utilities, expense $-530$Transactions December $1$: Anthony Ferrara deposited $$200,000$ cash in a bank account in the name of the business. Friend With A Toolbox.Dec $1$: Paid $$36,000$ to Shapiro Realty as twelve months' advance rent on the rental yard and office formerly occupied by Rent$-$lt$.$Dec $1$: Purchased for $$180,000$ all the equipment formerly owned by Rent$-$lt$.$ Paid $$70,000$ cash and issued a two$-$year bank loan for $$110,000,$ plus interest at the annual rate of $6\%.$ This rental equipment is estimated to have a $10-$year useful life.Dec $4$: Purchased office supplies on account from Moder Office Co$,$ $$1,630.$ Payment due in $30$ days. $($These supplies are expected to last for several months.$)$Dec $8$: Received $$10,000$ cash from McBryan in advance, equipment rental $($Credit Unearned Rental Fees$)$Dec $12$: Paid salaries for the first two weeks in December, $$3,600.$Dec $15$: Excluding the McBryan advance, equipment rental fees earned during the first $15$ days of December amounted to $$6,100,$ of which $5,000$ was received in cash and $$1,100$ was an account receivable.Dec $17$: A Rental Tractor was repaired by Earth Movers, Inc., for a total cost of $$340$ on account. Payment is due in $10$ days.Dec $23$: Collected $$210$ of the accounts receivable recorded on December $15.$Dec $26$: Paid biweekly salaries, $$3,600.$Dec $27$: Paid the accounts payable to Earth Movers from December $17$transaction, Inc, $$340.$Dec $28$: Anthony Ferrara withdrew $$2,000$ cash from the business to pay the rent on his personal residence.Dec $30$: Received a bill for utilities expense for the month of December, $$270.$Payment is due in $30$ days.Dec $30$: Cash received from equipment rental during the second half of December, $$6,450.$Dec $31$: Purchases a new truck for $$55,000.$ The company made a $$10,000$ cash payment and the rest $$45,000$ was set up as a $5$ year Truck Loan.