Make T accounts for the following accounts that appear in the general ledger of Fatima, a veterinarian: Cash; Accounts Receivable; supplies on Hand; Office Equipment; Accounts Payable; J. R. Curtis, Capital; Fatima, Drawing:

Professional Fees; Salaries Expense; and Rent Expense.

Record the following transactions in the T accounts and key all entries with the number identifying the transaction. Finally, prove equality of debits and credits by preparing a trial balance.

(1) Fatima opened a checking account on December 1 at the united Bank in the name of Animal . Hospital and deposited $25,000 to start the business.

(2) Paid rent for December, $600.

(3) Purchased office equipment on account, as follows: Desks, $900; typewriters,

. $1,450; filing cabinets, $750; and chairs, $600.

(4) Purchased supplies for cash, $800.

(5) Billed clients Meera for services rendered, 55,600.

(6) Paid secretary's salary, $950.

(7) Paid $1,500 on account for the equipment purchased in transaction (3).

(8) Collected $3,800 from clients Meera previously billed for services.

(9) Withdrew $1,600 for personal use.