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 2015, Thunder Cat has the following account balances:

The following transactions occur during December 2015:
December 1–31 Throughout the month, Thunder Cat provides services to customers for cash, $27,400. (Hint: Record the entire month’s services in a single entry.)
December 4 Purchase pet supplies on account, $2,900.
December 8 Pay for fliers to be distributed to local residences to advertise the company’s services, $3,200.
December 9 Pay for supplies purchased on December 4.
December 12 Issue additional shares of common stock for cash, $5,000.
December 16 Pay cash on accounts payable, $6,300.
December 19 Purchase equipment with cash, $7,700.
December 22 Pay utilities for December, $4,500.
December 24 Receive cash from customers for services to be provided next January, $2,300.
December 27 One of Thunder Cat’s trainers takes a part-time job at the zoo and earns a salary of $1,200. The zoo and Thunder Cat Services are separate companies.
December 30 Pay employee salaries for the current month, $7,000.
December 31 Pay dividends to stockholders, $3,000.

Required:
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 December31.

THUNDER CAT SERVICES Trial Balance November 30, 2015 Accounts Debits Credits $19,400 1,500 7,200 83,700 240,000 Prepaid Rent Equipment Buildings Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Utilities Expense $ 9,800 2,000 125,000 75,500 9,000 264,000 65,000 18,200 32,300 Totals $476,300 $476,300