Make T-accounts for the following accounts that appear in the general ledger of Dave Jennings, an attorney: Cash; Accounts Receivable; Office Equipment; Legal Database Subscription; Accounts Payable; Common Stock; Dividends; Legal Fees Earned; Salaries Expense; Rent Expense; and Utilities Expense. Using the accounting equation, record each of the transactions in a columnar format. Prepare journal entries and record the following October transactions in the T-accounts and key all entries with the number identifying the transaction. Determine the balance in each account and prepare a trial balance sheet as of October 31. 1 Jennings started his law practice by contributing $21,500 cash to the business on October 1, receiving shares of common stock in the company. 2 Purchased office equipment on account, $11,400. 3 Paid office rent for October, $1,100. 4 Paid $9,750 to access online legal database for two years. 5 Billed clients for services rendered, $14,000. 6 Made $6,000 payment on account for the equipment purchased on October 2. 7 Paid legal assistant's salary, $2,800. 8 Collected $7,500 from clients previously billed for services. 9 Received invoice for October utilities, $190; it will be paid in November. 10 Paid stockholders $1,500 as a cash dividend.