Entries into T accounts and Trial Balance

Ken Jones, an architect, opened an office on April 1, 2019. During the month, he completed the following transactions connected with his professional practice:

1. Transferred cash from a personal bank account to an account to be used for the business, $18,000.
2. Purchased used automobile for $19,500, paying $2,500 cash and giving a note payable for the remainder.
3. Paid April rent for office and workroom, $3,150.
4. Paid cash for supplies, $1,450.
5. Purchased office and computer equipment on account, $6,500.
6. Paid cash for annual insurance policies on automobile and equipment, $2,400.
7. Received cash from a client for plans delivered, $12,000.
8. Paid cash to creditors on account, $1,800.
9. Paid cash for miscellaneous expenses, $375.
10. Received invoice for blueprint service, due in May, $2,500.
11. Recorded fees earned on plans delivered, payment to be received in May, $15,650.
12. Paid salary of assistant, $2,800.
13. Paid cash for miscellaneous expenses, $200.
14. Paid $300 on note payable.
15. Paid gas, oil, and repairs on automobile for April, $550.

Required:

1. Record the above transactions (in chronological order) directly in the following T accounts without journalizing: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Notes Payable; Accounts Payable; Ken Jones, Capital; Professional Fees; Rent Expense; Salary Expense; Blueprint Expense; Automobile Expense; Miscellaneous Expense. To the left of each 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.