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 Receivable Office Equipment Accounts Payable Joan Martin, Capital Joan Martin, Drawing 9,200 Rent Expense Utilities Expense Salaries Expense -0- 8.7e0 -e- 7,600 16,500 -e- e- The firm has the following transactions during the month of December 2019. Record the effects of these transactions in the T accounts. a. Paid $2,200 for one month's rent b. Collected $6,000 in cash from credit customers c. Performed services for $8,200 in cash d. Paid $5.200 for salaries e. Issued a check for $4,200 to a creditor f. Performed services for $11,200 on credit g. Purchased office equipment for $2,200 on credit h. The owner withdrew $4,200 in cash for personal expenses I. 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 | Ledgers Trial Balance Prepare a trial balance for Martin and Associates at December 31, 2019. (The it follows: Assets and Liabilities (in order of their liquidity). Equity, Revenues, and MARTIN AND ASSOCIATES Trial Balance December 31, 2019 ok Account Name Debit Credit ences Total