Tom Zopf owns and operates a computer repair service, which had the following trial balance as of December 31, 2018 (the end of its fiscal year).

Metlock, Inc.
Trial Balance
December 31, 2018

		Debit
Money		$ 9,000
accounts receivable		15,100
supplies		13,400
prepaid rent		2,500
Equipment		19,100
Accounts payable				$16,900
Common actions				30.800
Retained earnings				11,400
		$59,100		$59,100

The summarized transactions for January 2019 were as follows.

1.		Advertising costs, paid in cash, $1,110.
2.		Additional supplies purchased on account $3,160.
3.		Miscellaneous expenses, paid in cash, $1,980.
4.		Cash collected from customers in payment of accounts receivable $12,920.
5.		Cash paid to creditors for overdue accounts payable $12,840.
6.		Repair services performed during January: Cash $6,260; on account $8,930.
7.		January wages, paid in cash, $2,400.
8.		Dividends during January were $2,700.

 Required

a. Open T accounts for each of the accounts listed on the trial balance and enter the opening balances for 2019.

b. Prepare journal entries to record each of the January transactions. 

C. Post the journal entries to the general ledger accounts. 

d. Prepare a trial balance as of January 31, 2019.