1. Purchased office supplies for $3,000 in cash.
2. Delivered monthly statements, collected fee income of $26,000.
3. Paid the current months office rent of $5,000.
4. Completed professional counseling, billed client for $4,000.
5. Client paid fee of $2,000 for weekly counseling, previously billed.
6. Paid office salaries of $4,600.
7. Paid telephone bill of $580.
8. Billed client for $3,000 fee for preparing a counseling evaluation.
9. Purchased office supplies of $1,100 on account.
10. Paid office salaries of $4,600.
11. Collected $3,000 from client who was billed.
12. Clients paid a total of $9,100 cash in fees.

How much cash did the business spend during the month? T accounts normally do not have any minus signs. Use minus signs in this problem to demonstrate your understanding of decreases to account balances.