Transaction Analysis and Trial Balance Make T-accounts for the following accounts that appar in the general ledger of The Kate Miller, a vterinarian: Cash: Accounts Receiva Accounts Pavable: Common Stock Expense: and Rent Expense, Prepre journal entries and record the follwing December transactions in the T-acconts and key all entries with the number identitying the transaction. Finally, determine the balance in each account and prepare a trial balance as of December 31 l, ownd Supplies; Office Equipmnt; Dividends; Professional Fees Ear larie Decer opened a checking account on December 1 at Biltmore Miller opened a checking account on December 1 at Biltmore Ban in the name of The Dog & Cat Hospital and deposited cash Mead received common stock for her investment. 2 Paid office rent for December 3 Purchased office equipment on account. 4 Purchased supplies for cash 5 Billed clients for services rendered 6 Paid secretary's salary 7 Paid on account for equipment purchased on Dec. 3 8 Collected from clients previously billed for services. 9 The company paid stockholders a cash dividend $25,000 1,500 2,900 1,900 7,300 1,950 1,500 5,800 3,000 General Journal Description Debit Credit To record issuance of common stock To record payment of rent expense To record purchase of office equipment on account To record purchase of supplies To record professional fees billing To record payment of salaries expense To record payment on office equipment To record receipt of cash from customers To record cash payment of dividends