On January 1, 2014, Faith Schultz established Heavenly Realty, which completed the following transactions during the month:

Faith Schultz transferred cash from a personal bank account to an account to be used for the business, $23,000.

Paid rent on office and equipment for the month, $4,300.

Purchased supplies on account, $1,270.

Paid creditor on account, $470.

Earned sales commissions, receiving cash, $19,550.

Paid automobile expenses (including rental charge) for month, $1,190, and miscellaneous expenses, $800.

Paid office salaries, $2,500.

Determined that the cost of supplies used was $700.

Withdrew cash for personal use, $1,150.

Prepare T accounts, using the account titles in (1). Post the journal entries to these T accounts, selecting the appropriate letter to the left of each amount to identify the transactions. Determine the account balances (when required), after all posting is complete, for all accounts having two or more debits or credits.