The consulting firm of Martin and Associates uses the accounts listed below. Record the opening balances as of December 1, 201 the normal balance side of the following T-Accounts. List of accounts with their 9 on opening balances Cash Accounts Raceivable9,500 Rent Expense office Equipnent Accounts Payable Joan Kartin, Capital 16.800 Joan Kartin, Draving 6,500 Fees Income 9,000 Utilities Expense -0- 8,200 Salaries Expense-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 $2,500 for one month's rent b. Collected $6,300 in cash from credit customers. c. Performed services for $8,500 in cash. d. Paid $5,500 for salaries. e. Issued a check for $4,500 to a creditor f. Performed services for $11,500 on credit Purchased office equipment for $2,500 on credit. h. The owner withdrew $4,500 in cash for personal expenses. I Issued a check for $750 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