The following transactions occur during December $2024$:

December $4$ Purchase pet supplies on account, $$2,900.$

December $8$ Pay for fliers to be distributed to local residences to advertise the company's

services, $$3,200.$

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

December $11$ Thunder Cat provides services to customers for cash, $$27,400.$

December $12$ Issue additional shares of common stock for cash, $$5,000.$

December $16$ Pay cash on accounts payable, $$6,300.$

December $19$ Purchase equipment with cash, $$7,700.$

December $22$ Pay utilities for December, $$4,500.$

December $24,$ Receive cash from customers for services to be provided next January, $22,300.$

December $27$ One of Thunder Cat's trainers takes a part$-$time job at the zoo and earns a

salary of $$1,200.$ The zoo and Thunder Cat Services are separate companies.

December $30$ Pay employee salaries for the current month, $$7,000.$

December $31$ Pay dividends to stockholders, $$3,000.$

Required:

Record each transaction.

Post each transaction to the appropriate T$-$accounts.

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 $31,2024.$