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, 201 on the normal balance side of the accounts. The firm has the following transactions during the month of December 20X1. Record the effects of these transactions in the T accounts. a. Paid $2,300 for one month's rent. o. Collected $6,100 in cash from credit customers. c. Performed services for $8,300 in cash. d. Paid $5,300 for salaries. e. Issued a check for $4,300 to a creditor. f. Performed services for $11,300 on credit. g. Purchased office equipment for $2,300 on credit. h. The owner withdrew $4,300 in cash for personal expenses. i. Issued a check for $730 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