Summarized transactions for January 2020 were as follows.

1.Advertising costs, paid in cash, $1,040.

2.Additional supplies acquired on account $4,140

3.Miscellaneous expenses, paid in cash, $1,520.

4.Cash collected from customers in payment of accounts receivable $12,550.

5.Cash paid to creditors for accounts payable due $12,820.

6.Repair services performed during January: for cash $6,200; on account $8,630.

7.Wages for January, paid in cash, $2,210.8.Dividends during January were $2,680.

Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2020.