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 201. Record the effects of these transactions in the T accounts. a. Paid $2,000 for one month's rent. b. Collected $5,800 in cash from credit customers. c. Performed services for $8,000 in cash. d. Paid $5,000 for salaries. e. Issued a check for $4,000 to a creditor. f. Performed services for $11,000 on credit. g. Purchased office equipment for $2,000 on credit. h. The owner withdrew $4,000 in cash for personal expenses. i. Issued a check for $700 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. Post the above transactions into the appropriate T accounts. (Record the transactions in the given order.) Prepare a trial balance for Martin and Associates at December 31,201 before any adjusting entries are made. (The items in the Trial Balance should be grouped as follows: Assets and Liabilities (in order of their liquidity). Equity, Revenues, and Expenses.)