Kimberly Manis, an architect, opened an office on January 1, 2016. During the month, she completed the following transactions connected with her professional practice: a. Transferred cash from a personal bank account to an account to be used for the business, $18,000. b. Paid January rent for office and workroom, $1,950. c. Purchased used automobile for $28,500, paying $5,700 cash and giving a note payable for the remainder. d. Purchased office and computer equipment on account, $4,500. e. Paid cash for supplies, $1,875. f. Paid cash for annual insurance policies, $3,600. g. Received cash from client for plans delivered, $13,650. h. Paid cash for miscellaneous expenses, $2,600. i. Paid cash to creditors on account, $3,000. j. Paid installment due on note payable, $950. k. Received invoice for blueprint service, due in February, $3,750. l. Recorded fees earned on plans delivered, payment to be received in February, $21,900. m. Paid salary of assistants, $4,100. n. Paid gas, oil, and repairs on automobile for January, $1,300. Required: 1. Record these transactions directly in the following T accounts, without journalizing: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Notes Payable; Accounts Payable; Kimberly Manis, Capital; Professional Fees; Salary Expense; Blueprint Expense; Rent Expense; Automobile Expense; Miscellaneous Expense. To the left of the 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. 3. Prepare an unadjusted trial balance for Kimberly Manis, Architect, as of January 31, 2016. 4. Determine the net income or net loss for January.