Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31,2021 (the end of its fiscal year). Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,140. 2. Additional supplies acquired on account $3,320. 3. Miscellaneous expenses, paid in cash, $1,630. 4. Cash collected from customers in payment of accounts receivable $12,990. 5. Cash paid to creditors for accounts payable due $12,540. 6. Repair services performed during January: for cash $6,660; on account $9,440. 7. Wages for January, paid in cash, $2,350. 8. Dividends during January were $2,540. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022. Prepare journal entries to record each of the January transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) IIIIIIIIII Prepare a trial balance as of January 31, 2022