[The following information applies to the questions displayed below.) Thunder 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 2021, Thunder Cat has the following account balances: THUNDER CAT SERVICES Trial Balance November 30, 2021 Accounts Debits Credits Cash $ 21,000 Supplies 3,100 Prepaid Rent 8,800 Equipment 82,100 Buildings 241,600 Accounts Payable $ 11,400 Deferred Revenue 5,200 Common Stock 126,600 Retained Earnings 78,700 Dividends 10,600 Service Revenue 265,600 Salaries Expense 66,600 Advertising Expense 19,800 Utilities Expense 33,900 Totals $487,500 $487,500 The following transactions occur during December 2021: December 1- Throughout the month, Thunder Cat provides services to customers for cash, $29,000. (Hint: Record the 31 entire month's services in a single entry.) December 4 Purchase pet supplies on account, $4,500. December 8 Pay for fliers to be distributed to local residences to advertise the company's services, $4,800. December 9 Pay for supplies purchased on December 4. December 12 Issue additional shares of common stock for cash, $6,600. December 16 Pay cash on accounts payable, $7,900. December 19 Purchase equipment with cash, $9,300. December 22 Pay utilities for December, $6,100. December 24 Receive cash from customers for services to be provided next January, $3,900. December 27 One of Thunder Cat's trainers takes a part-time job at the zoo and earns a salary of $2,800. The zoo and Thunder Cat Services are separate companies. December 30 Pay employee salaries for the current month, $8,600. December 31 Pay dividends to stockholders, $4,600. 2. & 3. Post each transaction to the appropriate T-accounts and calculate the balance of each account at December 31. (Hint: Be sure to include the balance at the beginning of December in each T-account.) Cash Supplies 3 Beg. Bal. Beg. Bal. December 1-31 End. Bal. End. Bal. Prepaid Rent Equipment Beg. Bal. Beg. Bal. End. Bal. End. Bal. Buildings Accounts Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Deferred Revenue Common Stock Beg. Bal. Beg. Bal. End. Bal. End. Bal. Retained Earnings Dividends Beg. Bal. Beg. Bal. End. Bal. End. Bal. Service Revenue Salaries Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Advertising Expense Utilities Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal