1 Wells opened a checking account on December 1 at Biltmore Bank in the name of The Canine Hospital and deposited cash. Wells 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 for previously billed for services, 9 The company paid stockholders a cash dividend, $31,000 2.750 2,900 1,800 8,300 1.950 1,500 4,900 1,500 Accounting Template Journal Entries T-Accounts Trial Balance Retained Earnings Note: Use a negative sign with your answers below, when appropriate. Cash + Accounts Receivable + Supplies + Office Equipment Accounts Payable + Common Stock 15 12 3 4 5 6 2 8 9 5 +5 5 5 $