Tom Zopf owna and manages a camputer repair service, which had the follawing trial balance an December 31,2021 (the end of its fiscal year). Summarized transactions for January 2022 were as follaws. 1. Advertising costs, paid in cash, $1,090. 2. Additianal supplies acquired on account $3,610. 3. Miscellanedus expenses, paid in cash, $1,830. 4. Cash collected from custamers in payment of accounts receivable $12,590. 5. Cash paid to creditors for accounts payable due \$12,290. 6. Repair services performed during January: for cash $4,990; on account $9,B40. 7. Wages for January, paid in cash, $2,050. B. Dividends during January were $2,520. (a) Open T-accounts far each of the accounts listed in the trial balance, and enter the opening balances for 2022