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: Cash Accounts Receivable Office Equipment Accounts Payable Joan Martin, Capital 17,100 Joan Martin, Drawing 6,800 Fees Income 9,800 Rent Expense 9,300 Utilities Expense 0- 8,800 Salaries Expense effects of these transactions in the T accounts. The firm has the following a. Paid $2,800 for one month's rent. b. Collected $6,600 in cash from credit customers. c. Performed services for $8,800 in cash d. Paid $5,800 for salaries. e. Issued a check for $4,800 to a creditor. f. Performed services for $11,800 on credit. g. Purchased office equipment for $2,800 on credit. h. The owner withdrew $4,800 in cash for personal expenses. i. Issued a check for $780 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 Post the above transactions into the appropriate T accounts. (Record the transactions in the given order.) counts Receiv Beg. bal Beg. bal Bal Bal s Payable Office Equipment Beg. bal Beg. bal Bal Bal Joan Martin, Drawing Joan Martin, Capital Beg. bal Beg. bal Bal Bal Fees Income Rent Expense Beg. bal Beg. bal Bal Bal Utilities Salaries Expense Beg. bal Beg. bal Bal. Bal. Ledgers Trial Balance> Complete this question by entering your answers in the tabs below. LedgersTrial 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 Revenuesand Expenses.). MARTIN AND ASSOCIATES Trial Balance December 31, 2019 Account Name Debit Credit Total Ledgers Trial Balance