Transaction Analysis and Trial Balance Make T-accounts for the following accounts that appear in the general ledger of Mathew Thomas an attorney: Cash: Accounts Receivable: Office Equipment: Legal Database Subscription: Accounts Payable: Common Stock: Dividends: Legal Fees Earned: Salaries Expense: Rent Expense: and Utilities Expense. Using the accounting equation, record each of the transactions in columnar format. Prepare journal entries and record the following October transactions in the T-accounts and key all entries with the number identifying the transaction. Determine the balance for each account and prepare a trial balance as of October 31 Oct 1 Thomas started his lew practice by concibuting $17,500 cash to the business on October 1: he received common stock for his investment Purchased office equipment on accoung $14,000 3 Paid office rent for October, $700 4 Paid $11,600 to access online legal dacabase for two years 5 Billed clients for services rendered, $11,300 Made $6,000 payment on account for the equipment purchased on October 2 Paid legal assistant's salary, $3,100 8 Collected $9,400 from clients previously billed for services 9 Received invoice for October utlities, $180 it will be paid in November. 0 The firm paid stockholders $1,500 cash as a dividend