Miranda Right started Right Consulting, a new business, and completed the following transactions during its first year of operations.

a.	M. Right invests $61,000 cash and office equipment valued at $35,000 in the company.
b.	The company purchased a $309,000 building to use as an office. Right paid $42,000 in cash and signed a note payable promising to pay the $267,000 balance over the next ten years.
c.	The company purchased office equipment for $5,900 cash.
d.	The company purchased $3,900 of office supplies and $1,900 of office equipment on credit.
e.	The company paid a local newspaper $930 cash for printing an announcement of the office%u2019s opening.
f.	The company completed a financial plan for a client and billed that client $4,300 for the service.
g.	The company designed a financial plan for another client and immediately collected an $8,800 cash fee.
h.	M. Right withdrew $1,200 cash from the company for personal use.
i.	The company received $3,300 cash as partial payment from the client described in transaction f.
j.	The company made a partial payment of $950 cash on the equipment purchased in transaction d.
k.	The company paid $2,400 cash for the office secretary%u2019s wages for this period.