Make T-accounts for the following accounts that appear in the general ledger of Miller Cat Hospital, owned by R. Miller, a veterinarian: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Professional Fees Earned; Salaries Expense; and Rent Expense. Using the accounting equation, record each of the transactions in columnar format. Prepare journal entries and record the following December transactions in the T-accounts and key all entries with the number identifying the transaction. Finally, determine the balance in each account and prepare a trial balance as of December 31.

1 Miller opened a checking account on December 1 at United Bank in the name of Miller Cat Hospital and deposited \(\$ 25,000\) cash. Miller received common stock for his investment.

2 Paid rent for December, \(\$ 1,500\).

3 Purchased office equipment on account, \(\$ 2,900\).

4 Purchased supplies for cash, \(\$ 1,900\).

5 Billed clients for services rendered, \(\$ 7,300\).

6 Paid secretary's salary, \(\$ 1,950\).

7 Paid \(\$ 1,500\) on account for the equipment purchased on December 3.

8 Collected \(\$ 5,800\) from clients previously billed for services.

9 Paid stockholders \(\$ 3,000\) as a cash dividend.