Siamese Cat Services specializes in training and veterinary services to household pets, such as dogs, birds, lizards, fish, horses, and of course, cats. After the first $11$ months of operations in $2024,$ Siamese Cat has the following account balances:

SIAMESE CAT SERVICES

Trial Balance

November $30,2024$

Accounts Debits Credits

Cash $$20,100$

Supplies $2,200$

Prepaid Rent $7,900$

Equipment $83,000$

Buildings $240,700$

Accounts Payable $$10,500$

Deferred Revenue $3,400$

Common Stock $125,700$

Retained Earnings $76,900$

Dividends $9,700$

Service Revenue $264,700$

Salaries Expense $65,700$

Advertising Expense $18,900$

Utilities Expense $33,000$

Totals $$481,200$ $$481,200$

The following transactions occur during December $2024$:

December $4$ Purchase pet supplies on account, $$3,600.$

December $8$ Pay for fliers to be distributed to local residences to advertise the company$$s services, $$3,900.$

December $9$ Pay for supplies purchased on December $4.$

December $11$ Siamese Cat provides services to customers for cash, $$28,100.$

December $12$ Issue additional shares of common stock for cash, $$5,700.$

December $16$ Pay cash on accounts payable, $$7,000.$

December $19$ Purchase equipment with cash, $$8,400.$

December $22$ Pay utilities for December, $$5,200.$

December $24$ Receive cash from customers for services to be provided next January, $$3,000.$

December $27$ One of Siamese Cat$$s trainers takes a part$-$time job at the zoo and earns a salary of $$1,900.$ The zoo and Siamese Cat Services are separate companies.

December $30$ Pay employee salaries for the current month, $$7,700.$

December $31$ Pay dividends to stockholders, $$3,700.$

Required:

$-$ Post each transaction to the appropriate T$-$accounts and calculate the balance of each account at December $31,2024.($Hint: Be sure to include the balance at the beginning of December in each T$-$account.$)$

$-$Prepare a trial balance as of December $31,2024.$