REQUIRED (a) Open the following general ledger accounts, using the account number Cash (11); Accounts Receivable (12); Prepaid Rent (13); Supplies on H Office Equipment (15); Accumulated Depreciation (16); Accounts Pay Wages Payable (22); K. Howard, Capital (31); K. Howard, Drawing (3) Summary (33); Consulting Revenue (41); Supplies Expense (51); Wage (52); Rent Expense (53); and Depreciation Expense (54). (b) Journalize the December transactions, and post to the ledger. (c) Prepare a trial balance directly on a worksheet, and complete the using the following information: 1. Supplies on hand at December 31 are $570. 2. Accrued wages payable at December 31 are $110. 3. Depreciation for December is $85. 4. Howard has spent 20 hours on an involved tax fraud case during I When completed in January, his work will be billed at $40 per h 5. Prepaid rent at December 31 is $550. (d) Prepare a December income statement and statement of owner's equ December 31 balance sheet