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 Accounts Receivable Office Equipment Accounts Payable Joan Martin, Capital Joan Martin, Drawing $ 6,200 Fees Income 9.200 Rent Expense 8,700 Utilities Expense 7.600 Salaries Expense 16,500 -- The firm has the following transactions during the month of December 2019. Record the effects of these transactions in the Taccounts. 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. Complete this question by entering your answers in the tabs below. Ledgers Trial Balance Post the above transactions into the appropriate T accounts. (Record the transactions in the given order.) Cash 6,200 Accounts Receivable 9.200 Beg bal Beg bal 9 200 6.200 Office Equipment 8.700 Accounts Payable 7.600 Beg bal. 8.700 Saved Joan Martin, Drawing Joan Martin, Capital 16,500 Beg bal. I Beg bal 16,500 Fees Income Rent Expense Beg bal Beg bal. Utilities Expense Salaries Expense Beg bal Beg bal