Create a journal entry and a T-account entry for each of the following transactions:

a. $30,000 worth of supplies purchased with cash

b. $10,000 worth of supplies used to provide clients with goods and services

c. Wages due to employees that had been previously recorded as a liability now paid in cash in the amount of $50,000

d. Bills submitted to insurance companies in the amount of $90,000 for services rendered to patients

e. Cash payments of $60,000 received for services previously provided and billed

f. $5,000 worth of additional supplies purchased on account