Make T-accounts for the following accounts that appear in the general ledger of Daniel Kelly Hospital, owned by R. Mead, a veterinarian: Cash; Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Professional Fees Earned; Salaries Expense; and Rent Expense. Prepare journal entries and record the following December transactions in the T-accounts and key all entries with the number identifying the transaction.

Finally, determine the balance in each account and prepare a trial balance as of December 31.

Mead opened a checking account on December 1 at United Bank, in the name of Daniel Kelly Hospital and deposited cash. Mead received common stock for his investment: $25,000

Dec. 2 Paid office rent for December: 1,600

Dec. 3 Purchased office equipment on account: 3,400

Dec. 4 Purchased supplies for cash: 2,200

Dec. 5 Billed clients for services rendered: 7,800

Dec. 6 Paid secretary's salary: 2,450

Dec.7 Paid on account for equipment purchased on Dec. 3: 2,000

Dec. 8 Collected from clients previously billed for services: 6,300

Dec. 9 The company paid stockholders a cash dividend: 2,700