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). Bramble Corp. Trial Balance December 31, 2021 Debit Credit Cash $9,000 Accounts Receivable 14,100 Supplies 12,700 Prepaid Rent 2,900 Equipment 20,400 Accounts Payable $17,300 Common Stock 30,700 Retained Earnings 11,100 $59,100 $59.100 Summarized transactions for January 2022 were as follows. Advertising costs, paid in cash, $1,040. 1. 2. Additional supplies acquired on account $4,160. 3. Miscellaneous expenses, paid in cash, $2,030. 4. Cash collected from customers in payment of accounts receivable $12,610. 4. Cash collected from customers in payment of accounts receivable $12,610. 5. Cash paid to creditors for accounts payable due $12,580. 6. Repair services performed during January: for cash $6,690; on account $8,750. 7. Wages for January, paid in cash, $2,170. 8. Dividends during January were $2,610. (a) Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022. Cash Bal. 9,000 Accounts Receivable Bal. Supplies Prepaid Rent Equipment Equipment Accounts Payable Common Stock Retained Earnings