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 $ 19,400 Supplies 1,500 Prepaid Rent 7,200 Equipment 83,700 Buildings 240,000 Accounts Payable $ 9,800 Deferred Revenue 2,000 Common Stock 125,000 Retained Earnings 75,500 Dividends 9,000 Service Revenue 264,000 Salaries Expense 65,000 Advertising Expense 18,200 Utilities Expense 32,300 Totals $ 476,300 $476,300 The following transactions occur during December 2021: December December December December December December December December December December 1- Throughout the month, Thunder Cat provides services to customers for cash, $27,400. (Hint: Record the 31 entire month's services in a single entry.) 4 Purchase pet supplies on account, $2,900. 8 Pay for fliers to be distributed to local residences to advertise the company's services, $3,200. 9 Pay for supplies purchased on December 4. 12 Issue additional shares of common stock for cash, $5,000. 16 Pay cash on accounts payable, $6,300. 19 Purchase equipment with cash, $7,700. 22 Pay utilities for December, $4,500. 24 Receive cash from customers for services to be provided next January, $2,300. 27 One of Thunder Cat's trainers takes part-time job at the zoo and earns a salary of $1,200. The zoo and Thunder Cat Services are separate companies. 30 Pay employee salaries for the current month, $7,000. 31 Pay dividends to stockholders, $3,000. December December Requirement General Journal General Ledger Trial Balance Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet