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). Splish Brothers Inc. Trial Balance December 31, 2021 Debit Credit Cash $8,000 Accounts Receivable 14,900 Supplies 13,100 Prepaid Rent 2,800 Equipment 20,800 Accounts Payable $17,300 Common Stock 30,400 Retained Earnings 11,900 $59,600 $59,600 Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,110. 2. Additional supplies acquired on account $3,720. 3. Miscellaneous expenses, paid in cash, $2,190. 4. Cash collected from customers in payment of accounts receivable $12,160. 5. Cash paid to creditors for accounts payable due $12,700. 6. Repair services performed during January: for cash $6,510; on account $8,680. 7. Wages for January, paid in cash, $2,240. 8. Dividends during January were $2,560. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022. Bal. Cash Accounts Receivable Supplies Prepaid Rent Equipment Accounts Payable Common Stock Retained Earnings