Create T-Accounts using the following information provided below

Credit Date 31-Jan Debit 900 a 900 b 1/31 500 500 31-Jan 167 167 d(1) 31-Jan 4000 248 58 800 2894 d(2) 31-Jan 306 248 58 e 31-Jan 1000 Account Number Accounts and Explanation 103 Supplies 109 Account Payable Purchases Supplies on account 114 Unearned Revenue 117 | Revenue Income earned for the period 122 Depreciaton Expense-Equipment 108 Accumulated Depreciation-Equipment Depreciation on equipment for the period 119 Salary Expense 126 FICA-SS Tax Payable 127 FICA - Medicare Tax Payable 104 Federal Income Tax Payable 112 Salary Payable Accrued Salaries of Employees 124 Payroll Tax Expense 126 FICA-SS Tax Payable 127|FICA-Medicare Tax Payable Employee's Contribution 102 Account Receivable 117 Revenue Income earned on Job Completion 101Cash 102 Account Receivable Received 5% of the outstanding balance of AR 128 Bad Debt Expense 129 Allowance for Bad Debts 9% of Sales is estimated to be uncollectible 123 Interest Expense 115 Interest Payable interest accrued on the mortgage 123Interest Expense 115||Interest Payable interest accrued on the $35,000 125Rent Expense 105 Prepaid Rent Recognition Of Rent Expense 121 Insurance Expense 106 Prepaid Insurance Recognition Of Insurance Expense 123 Interest Expense 115interest Payable Interest Accured for the period 1000 31-Jan 428 428 31-Jan 135 135 h 31-Jan 495 495 31-Jan 204 204 31-Jan 1585 1585 31-Jan 333 333 31-Jan 33 33