Katerina starts a marketing company on June 30, 2022. For each of the below transactions occurring in 2022, provide the necessary T-Accounts (with final balances) to document the transaction from the business' perspective. June 30, 2022: Katerina invests $12,000 Cash into the business in exchange for Common Stock. December 5, 2022: Collect $7,000 Cash from clients billed in October. December 30, 2022: Incurred salaries expenses of $4,000 for the payroll period of December 15- 30 to be paid in January 2023.