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 $30,000.
B.	Paid January rent for office and workroom, $2,500.
C.	Purchased used automobile for $28,500, paying $6,000 cash and giving a note payable for the remainder.
D.	Purchased office and computer equipment on account, $8,000.
E.	Paid cash for supplies, $2,100.
F.	Paid cash for annual insurance policies, $3,600.
G.	Received cash from client for plans delivered, $9,000.
H.	Paid cash for miscellaneous expenses, $2,600.
I.	Paid cash to creditors on account, $4,000.
J.	Paid installment due on note payable, $1,875.
K.	Received invoice for blueprint service, due in February, $5,500.
L.	Recorded fees earned on plans delivered, payment to be received in February, $31,400.
M.	Paid salary of assistants, $6,000.
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.