List the journal entries to record the following transactions and prepare cash account and capital T account. Feb. 1 Mr. X began a tax firm by investing $50,000 in cash and furniture having a $20,000 fair value. Feb. 2 Purchased computer for $2,000 on account. Feb. 4 Provided consultancy for $3,800 on account. Feb. 10 Paid for the item purchased on credit on February 2. Feb. 14 Paid $3,000 for salary. Received $1.000 on account for the service provided on February Feb. 18 4. Mr. X withdrew $1,000 cash from the firm to pay personal Feb. 27 expenses