Required information [The following information applies to the questions displayed below.] In January, Tongo, Inc., a branding consultant, had the following transactions. a. Received $16,600 cash for consulting services rendered in January. b. Issued common stock to investors for $15,000 cash. C. Purchased $16,100 of equipment, paying 25 percent in cash and owing the rest on a note due in 2 years. d. Received $12,500 cash for consulting services to be performed in February. e. Bought and received $1,550 of supplies on account. f. Received utility bill for January for $1,960, due February 15. g. Consulted for customers in January for fees totaling $19,600, due in February. h. Received $14,300 cash for consulting services rendered in December. i. Paid $775 toward supplies purchased in (e). Post the effects to the appropriate T-accounts. Cash 12,300 Account Receivable 21,700 Jan 1 Jan 1 Jan 31 12,300 Jan 31 21,700 Supplies 1,090 Equipment 7,650 Jan 1 Jan 1 Jan 31 1,090 Jan 31 7,650 Accounts Payable 5,500 Deferred Revenue 2,800 Jan 1 Jan 1 Jan 31 5,500 Jan 31 2,800 Deferred Revenue Accounts Payable 5,500 Jan 1 Jan 1 2,800 Jan 31 5,500 Jan 31 2,800 Notes Payable Common Stock Jan 1 Jan 1 17,000 Jan 31 0 Jan 31 17,000 Service Revenue Retained Earnings 17,440 Jan 1 Jan 1 Jan 31 17,440 Jan 31 0 Utilities Expense Jan 1 Jan 31 0