Leonard Matson Completed These Transactions During December of the Current

Leonard Matson completed these transactions during December of the current year:
$\begin{array}{|l|r|l|}\hline\text { Dec } & 1 & \begin{array}{l}\text { Began a financial services practice by investing } \$ 15,000 \text { cash and office } \\\text { equipment having a } \$ 5,000 \text { value in exchange for common stock. }\end{array} \\\hline & 2 & \text { Purchased } \$ 1,200 \text { of office equipment on credit. } \\\hline & 3 & \text { Purchased } \$ 300 \text { of office supplies on credit. } \\\hline & 4 & \begin{array}{l}\text { Completed work for a client and immediately received a payment of } \\\$ 900 \text { cash. }\end{array}\\\hline & 8 & \text { Completed work for Acme Loan Co. on credit. \$1,700 } \\\hline & 10 & \text { Paid for the supplies purchased on December 3. } \\\hline &14 & \text { Paid for the annual \$960 premium on an insurance policy. } \\\hline &18& \begin{array}{l}\text { Received payment in full from Acme Loan Co. for the work completed } \\\text { on December } 8 .\end{array}\\\hline & 27 & \text { Paid a } \$ 650 \text { cash dividend. } \\\hline & 30 & \text { Paid } \$ 175 \text { cash for the December utility bills } \\\hline & 30 & \begin{array}{l}\text { Received } \$ 2,000 \text { from a client for financial services to be rendered next } \\\text { year. }\end{array}\\\hline\end{array}$
Prepare general journal entries to record these transactions.