P2-3A Jack Shellenkamp owns and manages a computer repair service, which had the following trial balance on December 31,2009 (the end of its fiscal year). Summarized transactions for January 2010 were as follows: 1. Advertising costs, paid in cash, $1,000. 2. Additional repair parts inventory acquired on account $4,000. 3. Miscellaneous expenses, paid in cash, $2,000. 4. Cash collected from customers in payment of accounts receivable $14,000. 5. Cash paid to creditors for accounts payable due $15,000. 6. Repair parts used during January $4,000. (Hint: Debit this to Repair Parts Expense.) 7. Repair services performed during January: for cash $6,000; on account $9,000. 8. Wages for January, paid in cash, $3,000. 9. Jack's drawings during January were $3,000. Instructions (a) Open T accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2010 . (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.) (d) Prepare a trial balance as of January 31, 2010. P2-4A The trial balance of the Sterling Company shown below does not balance