Financial Accounting: P2-3A Tom Zopf owns and manages a computer repair service

Financial Accounting
Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2014 (the end of its fiscal year).
Trial Balance
December 31, 2014
Dr. Cr.
Cash 8,000
Accounts Receivable 15,000
Supplies 11,000
Prepaid Rent 3,000
Equipment 21,000
Accounts Payable 17,000
Common Stock 30,000
Retained Earnings 11,000
$58,000 $58,000

Summarized transactions for January 2015 were as follows.
1. Advertising costs, paid in cash, $1,000.
2. Additional supplies acquired on account $3,600.
3. Miscellaneous expenses, paid in cash, $1,700.
4. Cash collected from customers in payment of accounts receivable $13,000.
5. Cash paid to creditors for accounts payable due $14,400.
6. Repair services performed during January: for cash $5,000; on account $9,000.
7. Wages for January, paid in cash, $3,000.
8. Dividends during January were $1,600.

a. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2015.
b. Prepare journal entries to record each of the January transactions (omit explanations).
c. Post the journal entries to the accounts in the ledger (Add accounts as needed).
d. Prepare a trial balance as of January 31, 2015.
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