Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2019.

Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2018 (the end of its fiscal year). Sheridan Company Prepare a trial balance. December 31, 2018 Debit Credit Cash $ 8.400 Accounts Receivable 15,600 Supplies 13.100 Prepaid Rent 4,000 Equipment 19,800 Accounts Payable $19,400 Common Stock 30.000 Retained Earnings 11,500 $60,900 $60,900 Summarized transactions for January 2019 were as follows. 1. Advertising costs, paid in cash, $1,100. 2. Additional supplies acquired on account $3,510. 3. Miscellaneous expenses, paid in cash, $1,720. 4. Cash collected from customers in payment of accounts receivable $12,660. 5. Cash paid to creditors for accounts payable due $12,600. 6. Repair services performed during January: for cash $6,350; on account $9,250. 7. Wages for January, paid in cash, $2.010. 8. Dividends during January were $2,700