Recording transactions directly in T accounts; trial balance

On July $20,$ Mr$.$M$.$ Rose began a new business called MR Printing, which provides typing, duplicating, and printing services. The following six transactions were completed by the business during July.

$($A$.)$ Issued to Rose $1,000$ shares of capital stock in exchange for her investment of $$200,000$ cash.

$($B$.)$ Purchased land and a small building for $$450,000,$ paying $$165,000$ cash and signing a note payable for the balance. The land was considered to be worth $$240,000$ and the building $$210,000.$

$($C$.)$ Purchased office equipment for $$30,000$ from Quality Interiors, Inc. Paid $$17,000$ cash and agreed to pay the balance within $60$ days.

$($D$.)$ Purchased a motorcycle on credit for $$3,400$ to be used for making deliveries to customers. Mollie agreed to make payment to Spokes, Inc. within $10$ days.

$($E$.)$ Paid in full the account payable to Spokes, Inc.

$($F$.)$ Borrowed $$30,000$ from a bank and signed a note payable due in six months.

Instructions

Record the above transactions directly in the T accounts below. Identify each entry in a T account with the letter shown for the transaction. This exercise does not call for the use of a journal.