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 $5,800 8,800 Fees Income Rent Expense Utilities Expense Salaries Expense -0- Accounts Receivable -0- office Equipment Accounts Payable Joan Martin, Capital Joan Martin, Drawing 8,300 -0- 6,800 16,100 -0- -0- The firm has the following transactions during the month of December 2019. Record the effects of these transactions in the T acco counts. a. Paid $1,800 for one month's rent. b. Collected $5,600 in cash from credit customers. c. Performed services for $7,800 in cash. d. Paid $4,800 for salaries. e. Issued a check for $3,800 to a creditor f. Performed services for $10,800 on credit. g. Purchased office equipment for $1,800 on credit h. The owner withdrew $3,800 in cash for personal expenses. i Issued a check for $680 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.) Ledgers Trial Balance Post the above transactions into the appropriate T accounts. (Record the transactions in the given order.) Cash Accounts Receivable Beg. bal. Beg. bal. Bal. Bal. Office Equipment Accounts Payable Beg. bal. Beg. bal. Bal. Bal. Joan Martin, Capital Joan Martin, Drawing Beg. bal, Beg. bal. Bal. Bal, Fees Income Rent Expense Beg. bal. Beg. bal. Bal. Bal. Utilities Expense Salaries Expense Beg. bal. Beg. bal. Bal Bal. Trial Balance Ledgers Prepare a trial balance for Martin and Associates at December 31, 2019. (The items in the Trial Balance should be grouped as follows: Assets and Liabilities (in order of their liquidity). Equity, Revenues, and Expenses.) MARTIN AND ASSOCIATES Trial Balance December 31, 2019 Credit Debit Account Name $ 0 C Total Trial Batange