Lawson Consulting, which began operations on December $1,$ had the following accounts and amounts on December $31.$ The I. Lawson, Capital account balance at December $1$ was $$0$ and the owner invested $$19,640$ cash in the company on December $2.$ On December $31,$ the company$$s accounts and amounts for the month of December are shown in the table below:

Cash $ $12,000$ I. Lawson, Withdrawals $ $2,900$

Accounts receivable $5,900$ Services revenue $16,200$

Equipment $7,900$ Rent expense $3,400$

Accounts payable $4,260$ Wages expense $8,000$

I. Lawson, Capital $19,640$

Use the above information to prepare a December $31$ trial balance.