Final Project DataOn December 1, 2015 John Trap created a new travel agency, Trap Adventures, Inc. providing exclusive adventure trips.  The following transactions occurred during December 2015.(NOTE: There are no beginning balances – this is a new company.)Dec 1John Trap invested $60,000 cash in the company for common stock.2Purchase office equipment for $17,500 cash.2The company rented furnished office space by paying $18,000 cash for the first six months (December 2015 – May 2016) rent.3The company purchased $1,500 of office supplies on account.10The company paid $3,600 cash for the premium on a 12-month insurance policy.14The company paid $10,750 cash for two weeks’ salaries earned by employees.24The company collected $54,000 cash on commissions from airlines on tickets obtained for customers.28The company paid $12,125 cash for two weeks’ salaries earned by employees.29The company paid $350 cash for minor repairs to the company’s computer.30The company paid $450 cash for this month’s telephone bill.30Dividends of $3,000 cash were paid.Adjustment Data:One month’s insurance coverage has expired.The company occupied the office space for the month of December.At the end of the month, $600 of office supplies are still available.This month’s depreciation on the computer equipment is $325.Employees earned $525 of unpaid and unrecorded salaries as of month-end.Final Project RequirementsUsing the spreadsheet foundhereand  information above, complete the following:Journal entries to record the transactions that occurred during the month of December.Prepare an unadjusted trial balance.