Entries into $T$ accounts and trial balance

Erin Murdoch, an architect, organized Modern Architects on January $1,20$Y$4.$ During the month, Modern Architects completed the following transactions:

a$.$ Issued common stock to Erin Murdoch in exchange for $$50,000.$

b$.$ Paid January rent for office and workroom, $$3,000.$

c$.$ Purchased used automobile for $$30,000,$ paying $$7,500$ cash and giving a note payable for the remainder.

d$.$ Purchased office and computer equipment on account, $$9,500.$

e$.$ Paid cash for supplies, $$1,800.$

f$.$ Paid cash for annual insurance policies, $$3,600.$

g$.$ Received cash from client for plans delivered, $$10,500.$

h$.$ Paid cash for miscellaneous expenses, $$1,500.$

i$.$ Paid cash to creditors on account, $$5,000.$

j$.$ Paid installment due on note payable, $$750.$

k$.$ Received invoice for blueprint service, due in February, $$5,500.$

Recorded fees earned on plans delivered, payment to be received in February, $$22,350.$

m$.$ Paid salary of assistants, $$8,000.$

n$.$ Paid gas, oil, and repairs on automobile for January, $$550.$