OBJ. 1, 2, 3, 4 of Debit 59.550 PR 2-13 Entries Into T accounts and trial balance Ken Jones, an architect, opened an office on April 1, 2019. During the month, he com- pleted the following transactions connected with his professional practice: a. Transferred cash from a personal bank account to an account to be used for the busi- ness, $18,000. b. Purchased used automobile for $19,500, paying $2,500 cash and giving a note payable for the remainder. c. Paid April rent for office and workroom, $3,150. d. Paid cash for supplies, $1,450. e Purchased office and computer equipment on account, $6,500. f. Paid cash for annual insurance policies on automobile and equipment, $2,400. 8. Received cash from a client for plans delivered, $12,000. h. Paid cash to creditors on account, $1,800. i Paid cash for miscellaneous expenses, $375. 1. Received invoice for blueprint service, due in May, $2,500. k. Recorded fees earned on plans delivered, payment to be received in May, $15,650. I Paid salary of assistant, $2,800. m. Paid cash for miscellaneous expenses, $200. n. Paid $300 on note payable. o. Paid gas, oil, and repairs on automobile for April, $550. Instructions 1. Record these transactions directly in the following T accounts without journalizing: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Accounts Pay- able; Notes Payable; Ken Jones, Capital; Professional Fees; Rent Expense; Salary Expense; Blueprint Expense; Automobile Expense; Miscellaneous Expense. To the left of each amount entered in the accounts, place the appropriate letter to identify the transaction. 2. Determine account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance. (Continued)