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). Sunland Company Trial Balance December 31, 2021 Debit Credit Cash $ 8,700 Accounts Receivable 15,400 Supplies 13,200 Prepaid Rent 1,900 Equipment 20,800 Accounts Payable $18,200 Common Stock 31,300 Retained Earnings 10,500 $60,000 $60,000 Summarized transactions for January 2022 were as follows. 1. Advertising costs, paid in cash, $1,190. 2. Additional supplies acquired on account $3,720. 3. Miscellaneous expenses, paid in cash, $1,560. 4. Cash collected from customers in payment of accounts receivable $12,180. 5. Cash paid to creditors for accounts payable due $12,930. 6. Repair services performed during January: for cash $6,700; on account $9,380. 7. Wages for January, paid in cash, $2,330. 8. Dividends during January were $2,560. Instructions
Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2015.

German brothels recently began offering a monthly subscription service for multiple purchasers. if you thought that the brothels' encouragement of prostitution was immoral to begin with, would you consider this pricing plan to be even more immoral? suppose a particular patron at a german brothel has the following willingness-to-pay schedule for services at the brothel, per session. session willingness to pay 1st $84 2nd $72 3rd $60 4th $48 5th $36 6th $24 suppose this consumer would not demand any more sessions, even for free. also assume that the marginal cost to the brothel, per session, is constant at $12. at a price of $78.00 per session, the number of sessions demanded by this consumer would be . at this price and quantity, consumer surplus is $ and producer surplus is $ . suppose the brothel has devised a new pricing scheme for consumers who demand more than 1 session. this pricing scheme is a subscription service, whereby consumers can pay a flat fee of $259.20 and can have up to 6 sessions total. using this subscription pricing model, this consumer would demand sessions. under this scenario, consumer surplus is $ and producer surplus is $ . (hint: for consumer surplus, consider how much total value the consumer places on all sessions, versus the total price paid.)