Exercise 3.5 (Algo) Determining account balances. LO 3-3 The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals. The entries for the first transaction are labeled with the letter (a), the entries for the second transaction with the letter (b), and so on. Equipment 73,000 Accounts Receivable 8,600 (c) 2, 300 (a) (d) Cash 183,000 23,000 2,300 (b) (e) (h) 39,000 630 10,300 4, 300 Wade Wilson, Capital Accounts Payable (c) Supplies 39,000 73,000 (b) 183,000 Fees Income Telephone Expense 630 (e) (i) (d) (f) 23,000 8,600 Yade Wilson, Drawing 4, 300 Salaries Expense 10,300 (h)