Tom Zopt owns and manages a computer repair service, which had the following trial balance on December 31, 2026 (the end of its fiscal year). Summarized transactions for January 2027 were as follows. 1. Advertising costs, paid in cash, $1,010. 2. Additional supplies acquired on account $3,390. 3. Miscellaneous expenses, paid in cash, $1,670. 4. Cash collected from customers in payment of accounts receivable $12,460. 5. Cash paid to creditors for accounts payable due $12,320. 6. Repair services performed during January: for cash $6,220; on account $9,260. 7. Wages for January, paid in cash, $2,160. 8. Dividends during January were $2,650. A. Prepare journal entries to record each of the January Transactions. B. Post the Journal entries to the accounts in ledger. C. Prepare a trial balance as of January 31,2027