$\backslash$table$[[,$Debit,Credit$],[$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 $2022$ were as follows.

Advertising costs, paid in cash, $$1,000.$

Additional supplies acquired on account $$3,600.$

Miscellaneous expenses, paid in cash, $$1,700.$

Cash collected from customers in payment of accounts receivable $$13,000.$

Cash paid to creditors for accounts payable due $$14,400.$

Repair services performed during January: for cash $$5,000$; on account $$9,000.$

Wages for January, paid in cash, $$3,000.$

Dividends during January were $$1,600.$

Open T$-$accounts for each of the accounts listed in the trial balance, and enter the opening balances for $2022.$

Accounts Payable

$$

$$

$$

Common Stock