Question 3 of 3 < > View Policies -/1 E Current Attempt in Progress 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). Blue Spruce Corp. Trial Balance December 31, 2021 Debit Credit Cash $7,100 Accounts Receivable 14,200 Supplies 12,900 Prepaid Rent 1,200 Equipment 19,400 Accounts Payable $12,200 Common Stock 31,400 Retained Earnings 11,200 $54,800 $54,800 Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,090. 2. Additional supplies acquired on account $3,810. 3. Miscellaneous expenses, paid in cash, $1,870. 4. Cash collected from customers in payment of accounts receivable $12,690. 5. Cash paid to creditors for accounts payable due $12,610. 6. Repair services performed during January: for cash $6,560; on account $9,860. 7. Wages for January, paid in cash, $2,280. 8. Dividends during January were $2,610. (a) Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022. Cash