Circle films is a company that documents weddings, birthdays and other significant life events.in this question we will examine how an accountant will record these transactions in his accounting system. 311. Circle films issued 3,000 shares of common stock for $ 13,100. 312. Circle films buys a $ 11,300 video camera and $ 1,200 of memory card for cash. 313. Circle films films a wedding for $ 1,500 for cash. 314. Circle films receives $ 2,200 to film a future reception. 315. Circle films pays $ 1,300 cash for rent expense. 316. Circle films films an event for $ 2,600 and leaves an invoice with the customer. 317. Circle films buys another camera for $ 11,300 for cash. 318. Circle films receives $ 2,600 from a customer in payment of services provided. 319. Circle films pays $ 1,400 in salaries to employees. 320. Circle films pays $ 300 in dividends to the owners. cp) Prepare Journal entries for each transaction (omitting explanations). (10 marks) ca) Post Journal entries to appropriate T-accounts. (3 marks) cr) Prepare a trial balance at November 31. (2 marks)