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).

Blue Spruce Corp. Trial Balance December 31, 2021
		Debit		Credit
Cash		$ 7,100
Accounts Receivable		14,200
Supplies		12,900
Prepaid Rent		1,200
Equipment		19,400
Accounts Payable				$12,200
Common Stock				31,400
Retained Earnings				11,200
		$54,800		$54,800

Summarized transactions for January 2022 were as follows.

1.		Advertising costs, paid in cash, $1,090.
2.		Additional supplies acquired on account $3,810.
3.		Miscellaneous expenses, paid in cash, $1,870.
4.		Cash collected from customers in payment of accounts receivable $12,690.
5.		Cash paid to creditors for accounts payable due $12,610.
6.		Repair services performed during January: for cash $6,560; on account $9,860.
7.		Wages for January, paid in cash, $2,280.
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
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Accounts Receivable
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Supplies
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Prepaid Rent
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Equipment
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Accounts Payable
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Common Stock
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance
Retained Earnings
choose the beginning date of the accounting period Bal.	enter the opening debit balance	choose the beginning date of the accounting period Bal.	enter the opening credit balance