P2-3 (LO2, 3, 4), AP Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2021 (the end of its fiscal year). Tablette Repair Service, Inc. Trial Balance December 31, 2021 Debit Credit Cash $ 8,000 Accounts Receivable 15,000 Supplies 11,000 Prepaid Rent 3,000 Equipment 21,000 Accounts Payable $17,000 Common Stock 30,000 Retained Earnings 11,000 $58.000 $58,000 Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,000. 2. Additional supplies acquired on account $3,600. 3. Miscellaneous expenses, paid in cash, $1,700. 4. Cash collected from customers in payment of accounts receivable $13,000. 5. Cash paid to creditors for accounts payable due $14.400. 6. Repair services performed during January: for cash $5,000; on account $9,000. 7. Wages for January, paid in cash, $3,000. 8. Dividends during January were $1,600. Instructions a. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022. b. Prepare journal entries to record each of the January transactions. (Omit explanations.) c. Post the journal entries to the accounts in the ledger. (Add accounts as needed.)