Entries into T accounts and Trial Balance

1. Connie Young, an architect, opened an office on October 1, 2019. During the month, she completed the following transactions connected with her professional practice:
2. Transferred cash from a personal bank account to an account to be used for the business, $36,000.
3. Paid October rent for office and workroom, $2,400.
4. Purchased used automobile for $32,800, paying $7,800 cash and giving a note payable for the remainder.
5. Purchased office and computer equipment on account, $9,000.
6. Paid cash for supplies, $2,150.
7. Paid cash for annual insurance policies, $4,000.
8. Received cash from client for plans delivered, $12,200.
9. Paid cash for miscellaneous expenses, $815.
10. Paid cash to creditors on account, $4,500.
11. Paid $5,000 on note payable.
12. Received invoice for blueprint service, due in November, $2,890.
13. Recorded fees earned on plans delivered, payment to be received in November, $18,300.
14. Paid salary of assistants, $6,450.
15. Paid gas, oil, and repairs on automobile for October, $1,020.

Required:

a.. Record the above transactions (in chronological order) directly in the following T accounts, without journalizing. Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Accounts Payable; Notes Payable; Connie Young, Capital; Professional Fees; Salary Expense; Blueprint Expense; Rent Expense; Automobile Expense; Miscellaneous Expense. To the left of each amount entered in the accounts, select the appropriate letter to identify the transaction.

b. Determine account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.