Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2016 (the end of its fiscal year).

December 31, 2016 Trial Balance

	Debit	Credit
Cash	$7,300
Accounts Receivable	15,500
Supplies	12,700
Prepaid Rent	2,200
Equipment	20,700
Accounts Payable		$16,400
Common Stock		31,600
Retained Earnings		10,400
	$58,400	$58,400

Summarized transactions for January 2017 were as follows.

1. Advertising costs, paid in cash, $1,080.

2. Additional supplies acquired on account $3,410.

3. Miscellaneous expenses, paid in cash, $1,980.

4. Cash collected from customers in payment of accounts receivable $12,400.

5. Cash paid to creditors for accounts payable due $12,910.

6. Repair services performed during January: for cash $6,620; on account $9,730

7. Wages for January, paid in cash, $2,390.

8. Dividends during January were $2,540.

--Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2017.

--Post the journal entries to the accounts in the ledger. (Post entries in the order of journal entries presented in the previous part.) Prepare a trial balance as of January 31, 2017.