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- -O- Cash $ 5,900 Fees Income Accounts Receivable 8,900 Rent Expense Utilities Office Equipment 8,400 Expense Accounts Payable 7,000 Salaries Expense Joan Martin, Capital 16,200 Joan Martin, Drawing -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 $1,900 for one month's rent. b. Collected $5,700 in cash from credit customers. c. Performed services for $7,900 in cash. d. Paid $4,900 for salaries. e. Issued a check for $3,900 to a creditor. f. Performed services for $10,900 on credit. g. Purchased office equipment for $1,900 on credit. h. The owner withdrew $3,900 in cash for personal expenses. i. Issued a check for $690 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. Cash Accounts Receivable Bogbal Beg, bal Bal. Office Equipment Accounts Payable Beg, bal. Beg. bal. Joan Martin, Capital Joan Martin, Drawing Beg, bal Beg, bali Fees Income Rent Expense Beg. bal. Beg, bal Utilities Expense Salaries Expense Beg bal. Beg. bal MARTIN AND ASSOCIATES Trial Balance December 31, 2019 Account Name Debit Credit Total $ 0 $ 0