Tom Zopf owns and manages a computer repair service, which had the following trial balance...

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Accounting

Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2021 (the end of its fiscal year).

Swifty Corporation Trial Balance December 31, 2021

Debit

Credit

Cash

$ 7,900

Accounts Receivable

15,700

Supplies

12,500

Prepaid Rent

3,200

Equipment

20,300

Accounts Payable

$ 19,000

Common Stock

30,100

Retained Earnings

10,500

$ 59,600

$ 59,600

Summarized transactions for January 2022 were as follows.

1. Advertising costs, paid in cash, $ 1,170.
2. Additional supplies acquired on account $ 3,670.
3. Miscellaneous expenses, paid in cash, $ 1,790.
4. Cash collected from customers in payment of accounts receivable $ 12,160.
5. Cash paid to creditors for accounts payable due $ 12,240.
6. Repair services performed during January: for cash $ 6,870; on account $ 8,670.
7. Wages for January, paid in cash, $ 2,230.
8. Dividends during January were $ 2,690.

Post the journal entries to the accounts in the ledger. (Post entries in the order of journal entries presented in the previous part.)

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