Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2016 (the end of its fiscal year).TABLETTE REPAIR SERVICE, INC. Trial BalanceDecember 31, 2016 Debit CreditCash $ 7,900 Accounts Receivable 15,700 Supplies 12,500 Prepaid Rent 3,200 Equipment 20,300 Accounts Payable $19,000Common Stock 30,100Retained Earnings 10,500$59,600 $59,600Summarized transactions for January 2017 were as follows:1. Advertising costs, paid in cash, $1,1702. Additional supplies acquired on account $3,6703. Miscellaneous expenses, paid in cash, $1,7904. Cash collected from customers in payment of accounts receivable $12,1605. Cash paid to creditors for accounts payable due $12,2406. Repair services performed during January: for cash $6,870; on account $8,6707. Wages for January, paid in cash, $2,2308. Dividends during January were $2,690Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2017.

              Cash                                        

              debit             credit

beg. bal. 7,900

1.                                   1,170

3.                                  1,790

4.             12,160

5.                                  12,240

6.             6,870

7.                                  2,230

8.                                  2,690  

end. bal.  6,810

              Accounts receivable                                        

              debit             credit

beg. bal. 15,700

4.                                 12,160

6.             8,670                    

end. bal.  12,210

              Supplies                                

              debit             credit

beg. bal. 12,500

2.             3,670                      

end. bal.  16,170

              Prepaid Rent                    

              debit             credit

beg. bal. 3,200

              Equipment                            

              debit             credit

beg. bal. 20,300

              Accounts Payable                        

              debit             credit

beg. bal.                      19,000

2.                                 3,670

5.            12,240                      

end. bal.                      10,430

              Common Stock                        

              debit             credit

beg. bal.                      30,100

              Retained Earnings                              

              debit             credit

beg. bal.                      10,500

              Service revenue                                      

              debit             credit

beg. bal.                      0

6.                                  15,540

              Advertising expenses                                  

              debit             credit

beg. bal. 0

1.             1,170

              Miscellaneous expenses                                      

              debit             credit

beg. bal. 0

3.             1,790

              Wages expenses                                      

              debit             credit

beg. bal. 0

7.             2,230

              Dividends expenses                                      

              debit             credit

beg. bal. 0

8.             2,690    

eds? ederal government or feds

it established new limitations on use and disclosure for marketing purposes, prohibited selling medical information, expanded individuals’ rights to accessing their own information, and to obtain restrictions from certain disclosures of protected heath information to health plans.