E2-23A. (Learning Objective 5: Recording transactions without a journal) Set up the follow ing T-accounts: Cash, Accounts Receivable, Office Supplies, Office Furniture, Accounts Payable, Share Capital, Dividends, Service Revenue, Salary Expense, and Rent Expense. Record the following transactions directly in the T-accounts without using a journal. Use the letters to identify the transactions.

a. Linda Oxford opened a law firm by investing $13,000 cash and office furniture valued at

$7,500. Organized as a corporation, the business issued ordinary shares to Oxford.

b. Paid monthly rent of $1,200.

c. Purchased office supplies on account, $600.

d. Paid employees’ salaries of $1,700.

e. Paid $200 of the account payable created in Transaction c.

f. Performed legal service on account, $8,200.

g. Declared and paid dividends of $3,300.