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 $ 6,600 Fees Income -0- Accounts Receivable 9,600 Rent Expense Office Equipment 9,100 Utilities Expense -0- Accounts Payable 8,400 Salaries Expense -0- Joan Martin, Capital 16,900 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. a. Paid $2,600 for one month's rent. b. Collected $6,400 in cash from credit customers. c. Performed services for $8,600 in cash. d. Paid $5,600 for salaries. e. Issued a check for $4,600 to a creditor. f. Performed services for $11,600 on credit. g. Purchased office equipment for $2,600 on credit. h. The owner withdrew $4,600 in cash for personal expenses. i. Issued a check for $760 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