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). Oriole Company Trial balance December 31, 2021 Debit Credit Cash $ 7,300 Accounts Receivable 15,200 Supplies 12,000 Prepaid Rent 1,400 Equipment 20,500 Accounts Payable $14,400 Common Stock 31,000 Retained Earnings 11,000 $56,400 $56,400 Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,150. 2. Additional supplies acquired on account $4,380. 3. Miscellaneous expenses, paid in cash, $1,790. 4. Cash collected from customers in payment of accounts receivable $12,240. 5. Cash paid to creditors for accounts payable due $12,620. 6. Repair services performed during January: for cash $6,850; on account $9,130. 7. Wages for January, paid in cash, $2,090. 8. Dividends during January were $2,500. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022. Cash Accounts Receivable Supplies Prepaid Rent Equipment Accounts Payable Common Stock Retained Earnings 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.) No. Account Titles and Explanation 1. 2. 3. 4. Debit Credit 5. 6. 7. 8. Post the journal entries to the accounts in the ledger. (Post entries in the order of journal entries presented in the previous part.) Bal. > Cash 7,300 Bal. > > > Accounts Receivable 15,200 Bal. Supplies 12,000 > Bal. Bal. Prepaid Rent 1,400 Equipment 20,500 Accounts Payable Bal. 14,400 Common Stock Bal. Retained Earnings Bal. Dividends Service Revenue 31,000 11,000 Advertising Expense Miscellaneous Expense Salaries and Wages Expense Prepare a trial balance as of January 31, 2022. Oriole Company Trial balance $ Debit $ Credit Totals $ $