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 Debits Credits Accounts $ 19,800 Cash Supplies Prepaid Rent Equipment Buildings Accounts Payable 1,900 7,600 83,300 240,400 $ 10,200 Deferred Revenue 2,800 125,400 Common Stock Retained Earnings 76,300 Dividends 9,400 Service Revenue 264,400 Salaries Expense Advertising Expense Utilities Expense 65,400 18,600 32,700 $479,100 $479,100 Totals The following transactions occur during December 2021: December 1- Throughout the month, Thunder Cat provides services to customers for cash, $27,800. (Hint: Record the entire 31 month's services in a single entry. ) 4 Purchase pet supplies on account, $3,300. 8 Pay for fliers to be distributed to local residences to advertise the company's services, $3,600 9 Pay for supplies purchased on December 4 12 Issue additional shares of common stock for cash, $5,400. December December December December 16 Pay cash on accounts payable, $6,700. 19 Purchase equipment with cash, $8,100 December December USP3 22 Pay utilit ies for December, $4,900. December Receive cash from customers for services to be provided next January, $2,700 One of Thunder Cat's trainers takes a part-time job at the zoo and earns a salary of $1,600. The zoo and Thunder Cat Services are separate companies. 30 Pay employee salaries for the current month, $7,400 31 Pay dividends to stockholders, $3,400 December December December December General Requirement General Ledger Trial Balance Journal Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 - 12). Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances