Don Johnson, an architect, opened an office on January 1, 2016. During the month, she completed the following transactions connected with her professional practice:

	Required:
a.		Transferred cash from a personal bank account to an account to be used for the business, $20,000.
b.		Paid January rent for office and workroom, $3,950.
c.		Purchased used automobile for $30,500, paying $7,700 cash and giving a note payable for the remainder.
d.		Purchased office and computer equipment on account, $6,500.
e.		Paid cash for supplies, $3,875.
f.		Paid cash for annual insurance policies, $5,600.
g.		Received cash from client for plans delivered, $15,650.
h.		Paid cash for miscellaneous expenses, $4,600.
i.		Paid cash to creditors on account, $5,000.
j.		Paid installment due on note payable, $2,950.
k.		Received invoice for blueprint service, due in February, $5,750.
l.		Recorded fees earned on plans delivered, payment to be received in February, $23,900.
m.		Paid salary of assistants, $6,100.
n.		Paid gas, oil, and repairs on automobile for January, $3,300.
1.	Record these transactions directly in the following T accounts, without journalizing: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Notes Payable; Accounts Payable; Don Johnson, Capital; Professional Fees; Salary Expense; Blueprint Expense; Rent Expense; Automobile Expense; Miscellaneous Expense. To the left of the amount entered in the accounts, select the appropriate letter to identify the transaction.
2.	Determine account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.
3.	Prepare an unadjusted trial balance for Don Johnson, Architect, as of January 31, 2016.
4.	Determine the net income or net loss for January.