Thunder Cat Services specializes in training and veterinary services to household pets, such as dogs, birds, lizards, fish, horses, and of course, cats. After the first 11 months of operations in 2021, Thunder Cat has the following account balances:

 

1. Record each transaction.

2. Post each transaction to the appropriate T-accounts.

3. Calculate the balance of each account at December 31.

4. Prepare a trial balance as of December 31.

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THUNDER CAT SERVICES Trial Balance November 30, 2021 Accounts Debita Credits Cash Supplies Prepaid Rent Equipment Buildings Accounts Payable Deferred Revenue $19,500 1,600 7,300 83,600 240,100 $ 9,900 2,200 125,100 75,700 Common Stock Retained Earnings Dividends 9,100 Service Revenue Salaries Expense Advertining Expense Utilities Expense 264,100 65,100 18,300 32,400 $477,000 $477,000 Totals The following transactions occur during December 2021: December 1- Throughout the month, Thunder Cat providen services to customers for cash, $27,500. (Rint: 31 Record the entire month's services in a single entry.) 4 Purchase pet supplies on account, $3,000. 8 Pay for f1iers to be distributed to local residences to advertise the company's services, $3,300. 9 Pay for supplies purchased on December 4. December December Decesber December 12 Issue additional shares of comnon stock for cash, $5, 100. December 16 Pay cash on accounts payable, $6,400. December 19 Purchase equipment with cash, $7,800. December 22 Pay utilities for December, $4,600. December 24 Receive caah from customera for services to be provided next January. $2,400. December 27 one of Thunder Cat's trainers takes a part-time job at the z00 and earna a salary of $1, 300, The 200 and Thunder Cat Services are separate companies. December 30 Pay employee salaries for the current month, $7,100. December 31 Pay dividends to atockholders, $3,100. THUNDER CAT SERVICES Trial Balance November 30, 2021 Accounts Debita Credits Cash Supplies Prepaid Rent Equipment Buildings Accounts Payable Deferred Revenue $19,500 1,600 7,300 83,600 240,100 $ 9,900 2,200 125,100 75,700 Common Stock Retained Earnings Dividends 9,100 Service Revenue Salaries Expense Advertining Expense Utilities Expense 264,100 65,100 18,300 32,400 $477,000 $477,000 Totals The following transactions occur during December 2021: December 1- Throughout the month, Thunder Cat providen services to customers for cash, $27,500. (Rint: 31 Record the entire month's services in a single entry.) 4 Purchase pet supplies on account, $3,000. 8 Pay for f1iers to be distributed to local residences to advertise the company's services, $3,300. 9 Pay for supplies purchased on December 4. December December Decesber December 12 Issue additional shares of comnon stock for cash, $5, 100. December 16 Pay cash on accounts payable, $6,400. December 19 Purchase equipment with cash, $7,800. December 22 Pay utilities for December, $4,600. December 24 Receive caah from customera for services to be provided next January. $2,400. December 27 one of Thunder Cat's trainers takes a part-time job at the z00 and earna a salary of $1, 300, The 200 and Thunder Cat Services are separate companies. December 30 Pay employee salaries for the current month, $7,100. December 31 Pay dividends to atockholders, $3,100.