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

Requirements: 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, 2016.