Marjorie knaus, an architect, organized knaus architects on january 1, 2018. during the month, knaus architects completed the following transactions:
a. issued common stock to marjorie knaus in exchange for $30,000.
b. paid january rent for office and workroom, $2,500.
c. purchased used automobile for $28,500, paying $6,000 cash and giving a note payable for the remainder.
d. purchased office and computer equipment on account, $8,000.
e. paid cash for supplies, $2,100.
f. paid cash for annual insurance policies, $3,600.
g. received cash from client for plans delivered, $9,000.
h. paid cash for miscellaneous expenses, $2,600.
i. paid cash to creditors on account, $4,000.
j. paid installment due on note payable, $1,875.
k. received invoice for blueprint service, due in february, $5,500.
l. recorded fees earned on plans delivered, payment to be received in february, $31,400.
m. paid salary of assistants, $6,000.
n. paid gas, oil, and repairs on automobile for january, $1,300.
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