E2-13A. Transaction Analysis and Trial Balance Make Taccounts for the following accounts that appear in the general ledger of Mead Pet Hospital, owned by R. Mead, a veterinarian: Cash: Accounts Receiv- able: Supplies: Office Equipment: Accounts Payable: Common Stock: Dividends: Professional Fees Earned: Salaries Expense: and Rent Expense. Prepare journal entries and record the following De cember transactions in the T-accounts and key all entries with the number identifying the transaction. Finally, determine the balance in each account and prepare a trial balance as of December 31 Dec. 1 Mead opened a checking account on December 1 at United Bank in the name of Mead Pet Hospital and deposited $20,000 cash. Mead received common stock for his investment. 2 Paid rent for December, $1,100. 3 Purchased office equipment on account, $2,900 4 Purchased supplies for cash, si 700. 5 Billed clients for services rendered, $7,300. 6 Paid secretary's salary, S1,950. 7 Paid $1,500 on account for the equipment purchased on December 3. 8 Collected $5,800 from clients previously billed for services. 9 The company paid stockholders $2,200 as a cash dividend