During October 2016, Paws Veterinary Clinic completed the following transactions:

Oct.

1-Paws received $30,000 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, $1,500

7-Paid cash to acquire land for an office site, $22,000

11-Performed a surgery on a sick cat, and billed the customer $500

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

17-Paid the telephone bill, $95

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

22-Paid the water and electricity bills, $400

29-Received $2,000 cash for conducting a workshop on "Healthy Cat Living"

31-Paid employee salary, $1,300

31-Declared and paid dividends of $1,500

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

1. Prepare the trial balance of Paws at October 31, 2016.