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$6,200

Fees Income-0-

Accounts Receivable9,200

Rent Expense-0-

Office Equipment8,700

Utilities Expense-0-

Accounts Payable7,600

Salaries Expense-0-

Joan Martin, Capital16,500

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.

1. Paid $2,200for one month's rent.
2. Collected $6,000 in cash from credit customers.
3. Performed services for $8,200 in cash.
4. Paid $5,200 for salaries.
5. Issued a check for $4,200 to a creditor.
6. Performed services for $11,200 on credit.
7. Purchased office equipment for $2,200 on credit.
8. The owner withdrew $4,200 in cash for personal expenses.
9. Issued a check for $720 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.