Susan Sienna is a photographer who has started a new photography business. On December 1, 2018, Susan decided to incorporate under the name Rockin Alums Photography. Susan has hired you to provide accounting services for the company. Read the instructions at the top of each tab. Prepare the required journal entries for the month of December, the necessary adjusting entries and closing entries as of December 31, and a complete set of financial statements, to include all proper labels.