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The consulting firm of Martin and Associates uses the accounts listed below. Record the opening balances as of December 1, 2019 on the normal balance side of the following T-Accounts. List of accounts with their opening balances: -0- -0- Cash Accounts Receivable Office Equipment Accounts Payable Joan Martin, Capital Joan Martin, Drawing $ 5,700 8,700 8,200 6,600 16,000 -0- Fees Income Rent Expense Utilities Expense Salaries Expense -0- -- The firm has the following transactions during the month of December 2019. Record the effects of these transactions in the T accounts. a. Paid $1,700 for one month's rent. b. Collected $5,500 in cash from credit customers. c. Performed services for $7,700 in cash. d. Paid $4,700 for salaries. e. Issued a check for $3,700 to a creditor. f. Performed services for $10,700 on credit. g. Purchased office equipment for $1,700 on credit. h. The owner withdrew $3,700 in cash for personal expenses. i. Issued a check for $670 to pay the monthly utility bill. 1. Post the above transactions into the appropriate T accounts. 2. Using the information shown, prepare a trial balance for Martin and Associates at December 31, 2019. Complete this question by entering your answers in the tabs below. Ledgers Trial Balance Ledgers Trial Balance Post the above transactions into the appropriate T accounts. (Record the transactions in the given order.) Cash Accounts Receivable Beg. bal. Beg. bal. Bal. Bal. Office Equipment Accounts Payable Beg. bal. Beg. bal. Bal. Bal. Joan Martin, Capital Joan Martin, Drawing Beg. bal. Beg. bal. Bal. Bal. Fees Income Rent Expense Beg. bal. Beg. bal. Bal. Bal. Utilities Expense Salaries Expense Beg. bal. Beg. bal. Bal. Bal. Ledgers Trial Balance Prepare a trial balance for Martin and Associates at December 31, 2019. (The items in the Trial Balance should be grouped as follows: Assets and Liabilities in order of their liquidity). Equity, Revenues, and Expenses.) MARTIN AND ASSOCIATES Trial Balance December 31, 2019 Account Name Debit Credit Total