Entries into T accounts and trial balance

Ken Jones, an architect, organized Jones Architects on April $1,20$Y$2.$ 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, $$29,800.$

b$.$ Purchased used automobile for $$19,000,$ paying $$4,500$ cash and giving a note payable for the remainder.

c$.$ Paid April rent for office and workroom, $$3,000.$

d$.$ Paid cash for supplies, $$1,430.$

e$.$ Purchased office and computer equipment on account, $$6,000.$

f$.$ Paid cash for annual insurance policies on automobile and equipment, $$2,000.$

g$.$ Received cash from a client for plans delivered, $$7,500.$

h$.$ Paid cash to creditors on account, $$1,730.$

i$.$ Paid cash for miscellaneous expenses, $$375.$

j$.$ Received invoice for blueprint service, due in May, $$1,000.$

k$.$ Recorded fees earned on plans delivered, payment to be received in May, $$5,200.$

I. Paid salary of assistant, $$1,600.$

m$.$ Paid cash for miscellaneous expenses, $$810.$

n$.$ Paid installment due on note payable, $$240.$

o$.$ Paid gas, oil, and repairs on automobile for April, $$390.$

Required:

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; and Miscellaneous Expense. To the left of each amount entered in the accounts, select the appropriate letter to identify the transaction.

Determine account balances of the $T$ accounts. Accounts containing a single entry only $($such as Prepaid Insurance$)$ do not need a balance.

Cash

$29,800$

$1,430$

$7$ more Check My Work uses remaining.

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