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 $18,000. B. Paid January rent for office and workroom, $2,000. C. Purchased used automobile for $28,000, paying $4,200 cash and giving a note payable for the remainder. D. Purchased office and computer equipment on account, $4,200. E. Paid cash for supplies, $1,400. F. Paid cash for annual insurance policies, $3,700. G. Received cash from client for plans delivered, $13,050. H. Paid cash for miscellaneous expenses, $2,700. I. Paid cash to creditors on account, $3,300. J. Paid installment due on note payable, $1,000. K. Received invoice for blueprint service, due in February, $5,000. L. Recorded fees earned on plans delivered, payment to be received in February, $20,500. M. Paid salary of assistants, $4,300. N. Paid gas, oil, and repairs on automobile for January, $1,100.