The Consulting Firm of Martin and Associates Uses the Accounts

The consulting firm of Martin and Associates uses the accounts listed below. On a separate sheet of paper, set up T accounts for each of the accounts listed and record the balances on the normal balance side of the accounts. $\begin{array}{lrll}\text { Cash } & \$ 5,800 & \text { Fees Income } & -0- \\\text { Accounts Receivable } & 9,500 & \text { Rent Expense } & -0- \\\text { Office Equipment } & 8,900 & \text { Utilities Expense } & -0- \\\text { Accounts Payable } & 5,000 & \text { Salaries Expense } & -0- \\\text { Joan Martin, Capital } & 19,200 & & \\\text { Joan Martin, Drawing } & -0- & &\end{array}$ The firm has the following transactions during the month of December 2013. Record the effects of these transactions in the T accounts.
a. Paid $1,300 for one month's rent
b. Collected $5,600 in cash from credit customers
c. Performed services for $7,500 in cash
d. Paid $4,800 for salaries
e. Issued a check for $3,400 to a creditor
f. Performed services for $10,200 on credit
g. Purchased office equipment for $1,800 on credit
h. The owner withdrew $3,500 in cash for personal expenses
i. Issued a check for $650 to pay the monthly utility bill
Determine the account balances after the transactions have been recorded. Prepare a trial balance as of December 31, 2013.