1. Connie Young, an architect, opened an office on October 1, 2019. During the month, she completed the following transactions connected with her professional practice:
   1. Transferred cash from a personal bank account to an account to be used for the business, $36,000.
   2. Paid October rent for office and workroom, $2,400.
   3. Purchased used automobile for $32,800, paying $7,800 cash and giving a note payable for the remainder.
   4. Purchased office and computer equipment on account, $9,000.
   5. Paid cash for supplies, $2,150.
   6. Paid cash for annual insurance policies, $4,000.
   7. Received cash from client for plans delivered, $12,200.
   8. Paid cash for miscellaneous expenses, $815.
   9. Paid cash to creditors on account, $4,500.
   10. Paid $5,000 on note payable.
   11. Received invoice for blueprint service, due in November, $2,890.
   12. Recorded fees earned on plans delivered, payment to be received in November, $18,300.
   13. Paid salary of assistants, $6,450.
   14. Paid gas, oil, and repairs on automobile for October, $1,020.

Instructions:

1. Record these transactions 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; Miscellaneous Expense.

2. Determine account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.