a. Guttery invested $158,000 in cash to start the business. b. Paid $5,800 for the current month's rent. c. Bought office furniture for $16,520 in cash. d. Performed services for $8,000 in cash. e. Paid $1,230 for the monthly telephone bill. f. Performed services for $13,800 on credit. g. Purchased a computer and copier for $37,600; paid $12,800 in cash immediately with the balance due in 30 days. h. Received $6,900 from credit clients. i. Paid $3,800 in cash for office cleaning services for the month. j. Purchased additional office chairs for $5,600; received credit terms of 30 days. k. Purchased office equipment for $38,000 and paid half of this amount in cash immediately; the balance is due in 30 days. I. Issued a check for $9,200 to pay salaries. m. Performed services for $14,300 in cash. n. Performed services for $15,800 on credit. o. Collected $7,800 on accounts receivable from charge customers. p. Issued a check for $2,800 in partial payment of the amount owed for office chairs. q. Paid $680 to a duplicating company for photocopy work performed during the month. r. Paid $1,200 for the monthly electric bill. s. Guttery withdrew $8,800 in cash for personal expenses. Post the above transactions into the appropriate T accounts. Analyze: What liabilities does the business have after all transactions have been recorded