Journalize entries PR2-1B: Ken Jones, an architect, opened an office on April 1,2014. During the month, he completed the following transactions connected with professional practice: a. Transferred cash from a personal bank account to an account to be used for business, $18,000. b. Purchased used automobile for $19,500, paying $2,500 cash and giving a note payable for the remainder. c. Paid April rent for office and workroom, $3,150. d. Paid cash for supplies,$1,450. e. Purchased office and computer equipment on account,$6,500. f. Paid cash for annual insurance policies on automobile and equipment,$2,400. g. Received cash from a client for plans delivered,$12,000. h. Paid cash to creditors on account $1,800. i. Paid cash for miscellaneous expenses, $375. j. Received invoice for blueprint service, due in May, $2,500. k. Recorded fee earned on plans delivered, payment to be received in May, $15,650. l. Paid salary of assistant,$2,800. m. Paid cash for miscellaneous expenses, $200. n. Paid installment due on note payable, $300. o. Paid gas, oil, and repairs on automobile for April, $550.