P2-3A Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2014 (the end of its fiscal year).

TABLETTE REPAIR SERVICE, INC.

Trial Balance

December 31, 2014

	Dr.	Cr.
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 2015 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 2015.