Fast Deliveries, incorporated (FDI), was organized in December last year and had limited activity last year, The resulting balance sheet at the beginning of the current year is provided below; Two employees have been hired, at a monthly salary of $2,700 each. The following transactions occurred during January of the curtent year. Required: T accounts. Set up T-accounts for the accounts on the trial balance. Enter beginning baiances and post the transactions from January 1.25. Then post the adjusting journal entries from January 31, (Do not round intermediate calculations.)