Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,080. 2. Additional supplies acquired on account $3,410. 3. Miscellaneous expenses, paid in cash, $1,980. 4. Cash collected from customers in payment of accounts receivable $12,400. 5. Cash paid to creditors for accounts payable due $12,910. 6. Repair services performed during January: for cash $6,620; on account $9,730. 7. Wages for January, paid in cash, $2,390. 8. Dividends during January were $2,540. (a) Your answer is partially correct. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2022.