Entries into T accounts and Trial Balance Ken Jones, an architect, organized Jones Architects on April 1, 2012. During the month, Jones Architects completed the following transactions: a. Transferred cash from a personal bank account to an account to be used for the business in exchange for Common Stock, $62,400. b. Purchased used automobile for $41,000, paying $9,400 cash and giving a note payable for the remainder. c. Paid April rent for office and workroom, $6,200. d. Paid cash for supplies, $3,000. e. Purchased office and computer equipment on account, $12,500. f. Paid cash for annual insurance policies on automobile and equipment, $4,200. g. Received cash from a client for plans delivered, $15,600. h. Paid cash to creditors on account, $3,620. 1. Paid cash for miscellaneous expenses, $375. J. Received invoice for blueprint service, due in May, $2,100. k. Recorded fees earned on plans delivered, payment to be received in May, $10,800. I. Paid salary of assistant, $3,300. m. Paid cash for miscellaneous expenses, $1,690. n. Paid installment due on note payable, $500. o. Paid gas, oil, and repairs on automobile for April, $810.