9Received invoice for October utilities, $180; it will be paid in November 10 The firm paid stockholders $1,500 cash as a dividend. E2-13B. Transaction Analysis and Trial Balance Make T-accounts for the following accounts that appear in the general ledger of The Dog & Cat Hospital, owned by Kate 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 transac- tions in the T-accounts and key all entries with the number identifying the transaction. Finally, deter- mine the balance in each account and prepare a trial balance as of December 31. Dec. 1 Miller opened a checking account on December 1 at Biltmore Bank in the name of The Dog & Cat Hospital and deposited $31,000 cash; Miller received common stock for her investment. 2 Paid rent for December, $2,400. 3 Purchased office equipment on account, $2,900. 4 Purchased supplies for cash, $2,500. 5 Billed clients for services rendered, $8,300 6 Paid secretary's salary, $1,950. 7 Paid $1,700 on account for the equipment purchased on December3. 8 Collected $6,100 from clients previously billed for services. 9 The firm paid stockholders $1,500 cash as a dividend F2-14R, The Account The followi ng transactions occ urred during January, the first month of operations