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).

Blossom Company Trial Balance December 31, 2021
		Debit		Credit
Cash		$ 8,500
Accounts Receivable		15,800
Supplies		13,500
Prepaid Rent		2,000
Equipment		20,800
Accounts Payable				$ 17,900
Common Stock				32,000
Retained Earnings				10,700
		$ 60,600		$ 60,600

Summarized transactions for January 2022 were as follows.

1.		Advertising costs, paid in cash, $ 1,020.
2.		Additional supplies acquired on account $ 3,280.
3.		Miscellaneous expenses, paid in cash, $ 2,080.
4.		Cash collected from customers in payment of accounts receivable $ 12,470.
5.		Cash paid to creditors for accounts payable due $ 12,880.
6.		Repair services performed during January: for cash $ 6,850; on account $ 8,670.
7.		Wages for January, paid in cash, $ 2,490.
8.		Dividends during January were $ 2,670.

Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022.