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Mitchel Delivery Service completed the following transactions during December 2018.

Dec 1 Mitchel Delivery Service began operations by receiving $22,000 cash and a truck with a fair value of $12,000 from Reggie Mitchel. The business issued Mitchel shares of common stock in exchange for this contribution. 1 Paid $1,800 cash for a twelve-month insurance policy. The policy begins December 1 Paid $650 cash for office supplies Performed delivery services for a customer and received $1,500 cash 4 12 15 18 20 22 Completed a large delivery job, billed the customer, $2,000, and received a promise to collect the $2,000 within one week. Paid employee salary, $1,400 Received $12,000 cash for performing delivery services Collected $1,600 in advance for delivery service to be performed later 25 Collected $2,000 cash from customer on account 27 Purchased fuel for the truck, paying $400 on account. (Credit 28 29 30 31 Accounts Payable) Performed delivery services on account, $1,700 Paid office rent, $1,700, for the month of December Paid $400 on account. Cash dividends of $2,400 were paid to stockholders

This is the part I'm stuck on with the T-Accounts

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