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 $ 5,800 Fees Income Cash Accounts Receivable Office Equipment Accounts Payable oan Martin, Capital Doan Martin, Drawing 8,800 Rent Expense 8,300 Utilities Expensee 6,800 Salaries Expense 16,100 The firm has the following transactions during the month of December 2019. Record the effects of these transactions in the T accounts a. Paid $1,800 for one month's rent. b. Collected $5,600 in cash from credit customers c. Performed services for $7,800 in cash d. Paid $4,800 for salaries e. Issued a check for $3,800 to a creditor f. Performed services for $10,800 on credit. g. Purchased office equipment for $1,800 on credit. h. The owner withdrew $3,800 in cash for personal expenses i. Issued a check for $680 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. LedgersTrial Balance Post the above transactions into the appropriate T accounts. (Record the transactions in the given order.) Cash Accounts Receivable Beg. bal Beg. bal Bal Bal Office Equipment Accounts Payable Beg. bal. Beg. bal Bal Bal Joan Martin, Drawing Joan Martin, Capital Beg. bal Beg. bal Bal Bal Rent Expense Fees Income Beg. bal Beg. bal Bal Bal Salaries Expense Utilities Expense Beg. bal Beg. bal Bal Bal Prepare a trial balance for Martin and Associates at December 31, 2019. (The items in the Trial Balance should be grouped as follows: Ases and Liabilities (in order of their liauidity). Equity. Revenues, and Expenses.) MARTIN AND ASSOCIATES Trial Balance December 31, 2019 Account Name Debit Credit Total