1: Tammy Tragger has recently decided to make a major life change in order to start a delivery business. She has made up her mind that the following accounts are necessary to start accounting for the transactions of the new company: Cash, Accounts Receivable, Supplies, Truck, Accounts Payable, Capital Stock, and Retained Earnings. You are to set up the preceding accounts in a column format and record the following transactions for the month of January 2022. After entering the transactions total all columns and check for proper balance. a) Tammy sold $14,700 worth of capital stock and opened a checking account in the name of the business, Tragger Toting Company b) Bought $900 worth of supplies for cash. c) Purchased a truck for $25,000; paying 25% down and putting the rest on account. d) Made deliveries (thereby earning revenue) for customers on account for $2,950. e) Tammy paid $1,100 on account. f) Deliveries made for customers brought in $3,050 cash. g) Employee wages of $1,890 for January were paid. h) Received a utility bill for January electricity for $620 that will be paid on February 12th. i) Collected $1,950 in cash on account. j) An inventory of supplies reveals only $200 worth remaining in inventory. k) Tammy shared her successful month with the owners by paying dividends of $250. Problem 2: Using the columns and results from Problem 1, above, produce the following January 31, 2022 statements in proper form for Tragger Toting, Inc. (full, 3-line headings required): a) Income Statement b) Statement of Retained Earnings c) Balance sheet Cash + Acct Rec + Supplies + = Acct Pay + C. Stock + Ret Ergs R/E/D