Entries into T accounts and Trial Balance Connie Young, an architect, opened an office on October 1, 2019. During the month, she completed the following transactions connected with her professional practice: a. Transferred cash from a personal bank account to an account to be used for the business, $36,000.
b. Paid October rent for office and workroom, $2,400.
c. Purchased used automobile for $32,800, paying $7,800 cash and giving a note payable for the remainder.
d. Purchased office and computer equipment on account, $9,000
e. Paid cash for supplies, $2,150
f. Paid cash for annual insurance policies, $4,000
g. Received cash from a client for plans delivered, $12,200.
h. Paid cash for miscellaneous expenses, $815
i. Paid cash to creditors on account, $4,500
J. Paid $5,000 on note payable.
k. Received an invoice for blueprint service, due in November, $2,890.
L Recorded fees earned on plans delivered, payment to be received in November, 18,300,
m. Paid salary of assistants, $6,450
n. Paid gas, oil, and repairs on an automobile for October, $1,020
Required:
1. 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; s Expense. To the left of each amount entered in the accounts, select the appropriate letter to identify the transaction.
2. Determine the account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.

         Cash

         debit                credit

a.       36,000                      

b.                               2,400

c.                               7,800

e.                               2,150

f.                                4,000

g.       12,200

h.                               815

i.                                4,500

j.                                5,000

m.                              6,450

n.                              1,020  

         13,865

         Accounts Receivable

         debit                credit

l.        18,300

         Supplies

         debit                credit

e.       2,150

         Prepaid Insurance

         debit                credit

f.        4,000

         Equipment

         debit                credit

d.       9,000                        

         Automobiles

         debit                credit

c.       32,800

         Accounts Payable

         debit                credit

d.                               9,000

i.        4,500

k.                              2,890

                                 7,390

         Notes Payable

         debit                credit

c.                                25,000

j.        5,000                          

                                  20,000

         Connie Young, Capital

         debit                credit

a.                                36,000

         Professional Fees

         debit                credit

g.                                12,200

l.                                 18,300  

                                  30,500

         Salary Expense

         debit                credit

m.      6,450

         Blueprint Expense

         debit                credit

k.       2,890

         Rent Expense

         debit                credit

b.       2,400

         Automobile Expense

         debit                credit

n.       1,020

         Miscellaneous Expense

         debit                credit

h.       815

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