Marjorie Knaus, an architect, organized Knaus Architects on January 1, 2018. During the month, Knaus Architects completed the following transactions: A. Issued common stock to Marjorie Knaus in exchange for $20,500. B. Paid January rent for office and workroom, $1,500 C. Purchased used automobile for $25,300, paying $5,800 cash and giving a note payable for the remainder. D. Purchased office and computer equipment on account, $5,800. E. Paid cash for supplies, $1,250 F. Paid cash for annual insurance policies, $3,600. G. Received cash from client for plans delivered, $13,500. H. Paid cash for miscellaneous expenses, $2,100. I. Paid cash to creditors on account, $3,900. J. Paid installment due on note payable, $850 K. Received invoice for blueprint service, due in February, S5,000. L. Recorded fees earned on plans delivered, payment to be received in February, $20,700 M. Paid salary of assistants, $3,800. N. Paid gas, oil, and repairs on automobile for January, $1,500 Required: 1. Record these transactions directly in the following T accounts, without joumalizing: 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