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. 1 Thomas started his law practice by contributing $38,000 cash to the business on October 1 ; he received comm 2 Purchased office equipment on account, $14,200. 3 Paid office rent for October, $2,500. 4 Paid $13,400 to access online legal database for two years. 5 Billed clients for services rendered, $13,100. 6 Made $7,800 payment on account for the equipment purchased on October 2 . 7 Paid legal assistant's salary, $4,600. 8 Collected $11,200 from clients previously billed for services. 9 Received invoice for October utilities, s1,980; it will be paid in November. 0 The firm paid stockholders $3,800 cash as a dividend. Note: Use a negative sign with your answers below, when appropriate