Kimberly Manis, an architect, organized Manis Architects on January 1, 2016. During the month, Manis Architects completed the following transactions: A. Issued common stock to Kimberley Manis in exchange for $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; Common Stock; 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 Manis Architects as of January 31, 2016. 4. Determine the net income or net loss for January. with showing the laters for each transaction