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).

Swifty Corporation Trial Balance December 31, 2021
		Debit		Credit
Cash		$ 7,900
Accounts Receivable		15,700
Supplies		12,500
Prepaid Rent		3,200
Equipment		20,300
Accounts Payable				$ 19,000
Common Stock				30,100
Retained Earnings				10,500
		$ 59,600		$ 59,600

Summarized transactions for January 2022 were as follows.

1.		Advertising costs, paid in cash, $ 1,170.
2.		Additional supplies acquired on account $ 3,670.
3.		Miscellaneous expenses, paid in cash, $ 1,790.
4.		Cash collected from customers in payment of accounts receivable $ 12,160.
5.		Cash paid to creditors for accounts payable due $ 12,240.
6.		Repair services performed during January: for cash $ 6,870; on account $ 8,670.
7.		Wages for January, paid in cash, $ 2,230.
8.		Dividends during January were $ 2,690.

Post the journal entries to the accounts in the ledger. (Post entries in the order of journal entries presented in the previous part.)