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 $ 5,300 Fees Income -0- Accounts Receivable 8,300 Rent Expense -0- Office Equipment 7,800 Utilities Expense -0- Accounts Payable 5,800 Salaries Expense -0- Joan Martin, Capital 15,600 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. Paid $1,300 for one months rent. Collected $5,100 in cash from credit customers. Performed services for $7,300 in cash. Paid $4,300 for salaries. Issued a check for $3,300 to a creditor. Performed services for $10,300 on credit. Purchased office equipment for $1,300 on credit. The owner withdrew $3,300 in cash for personal expenses. Issued a check for $630 to pay the monthly utility bill. Post the above transactions into the appropriate T accounts. Using the information shown, prepare a trial balance for Martin and Associates at December 31, 2019.