During October $2019,$ Paws Veterinary Clinic completed the following transactions:

Record each transaction in the journal. Key each transaction by date. Explanations are not required.

Prepare the trial balance of Paws at October $31,2019.$During October $2019,$ Paws Veterinary Clinic completed the following transactions:

Month Day Transaction

Oct. $1$ Paws received $$80,000$ cash and issued common shares to shareholders

$4$ Purchased supplies, $$1,000,$ and equipment, $$2,600$ on account

$5$ Performed checkup services, and received cash, $$8,500$

$7$ Paid cash to acquire land for an office site, $$25,000$

$11$ Performed a surgery on a sick cat, and billed the customer $$1000$

$16$ Paid for the equipment, purchased Oct $4$ on account

$17$ Paid the telephone bill, $$95$

$18$ Received payment from client on account, $$250$

$22$ Paid the water and electricity bills, $$400$

$29$ Received $$3,000$ cash for conducting a workshop on $$Healthy Cat Living$$

$31$ Paid employee salary, $$1,300$

$31$ Declared and paid dividends of $$1,500$

$1.$ Record each transaction in the journal. Key each transaction by date. Explanations are not required.

$2.$ Prepare the trial balance of Paws at October $31,2019.$