On May 1, B. Bangle opened Self-Wash Laundry. His accountant listed the following chart of accounts:

Cash	B. Bangle, Drawing
Supplies	Laundry Revenue
Prepaid Insurance	Wages Expense
Equipment	Rent Expense
Furniture and Fixtures	Utilities Expense
Accounts Payable	Miscellaneous Expense
B. Bangle, Capital

The following transactions were completed during May:

Bangle deposited $35,000 in a bank account in the name of the business.

Bought chairs and tables (Furniture and Fixtures), paying cash, $1,870, Ck. No. 1000.

Bought supplies on account from Barnes Supply Company, $225.

Paid the rent for the current month, $875, Ck. No. 1001.

Bought washing machines and dryers (Equipment) from Lara Equipment Company, $12,500, paying $3,600 in cash and placing the balance on account, Ck. No. 1002.

Sold services for cash for the first half of the month, $1,925.

Bought insurance for one year, $1,560, Ck. No. 1003.

Paid on account to Lara Equipment Company, $1,800, Ck. No. 1004.

Received and paid electric bill, $285, Ck. No. 1005.

Sold services for cash for the second half of the month, $1,835.

Paid wages to an employee, $940, Ck. No. 1006.

Bangle withdrew cash for his personal use, $800, Ck. No. 1007.

Paid on account to Barnes Supply Company, $225, Ck. No. 1008.

Received and paid bill from the county for sidewalk repair assessment, $280, Ck. No. 1009 (Miscellaneous Expense).

Correctly place the plus and minus signs for each T account and label the debit and credit sides of the accounts.

Record the transactions in the T accounts. Record the amounts in the order given (letters 'a' through 'n').

Foot the T accounts and show the balances.

Trial balance is $45860