The consulting firm of Martin and Associates uses the accounts listed below. On a separate sheet of paper, set up T accounts for each of the accounts listed and record the balances as of December 1, 20X1 on the normal balance side of the accounts. Cash $6,400 Joan Martin, Capital 16,700 Accounts receivable 9,400 Joan Martin, Drawing -0- Prepaid rent -0- Fees income -0- Office equipment 8,900 Utilities expense Accounts payable 8,000 Salaries expense -0- -0- The firm has the following transactions during the month of December 201. Record the effects of these transactions in the T accounts. a. Paid $2,400 for one month's rent. b. Collected $6,200 in cash from credit customers. c. Performed services for $8,400 in cash. d. Paid $5,400 for salaries. e. Issued a check for $4,400 to a creditor. f. Performed services for $11,400 on credit. g. Purchased office equipment for $2,400 on credit. h. The owner withdrew $4,400 in cash for personal expenses. i. Issued a check for $740 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, 20X1 before any adjusting entries are made. Complete this question by entering your answers in the tabs below. Ledgers Trial Balance