The accountant for the firm owned by Randy Guttery prepares financial statements at the end of each month. The following transactions for Randy Guttery, Landscape Consultant took place during the month ended June 30, 2019. The following transactions are for Randy Guttery, Landscape Consultant. Transactions: a. Guttery invested $151,000 in cash to start the business. b. Paid $5,100 for the current month's rent. c. Bought office furniture for $15,820 in cash. d. Performed services for $7,300 in cash. e. Paid $1,160 for the monthly telephone bill. f. Performed services for $13,100 on credit. g. Purchased a computer and copier for $36,200; paid $12,100 in cash immediately with the balance due in 30 days. h. Received $6,550 from credit clients. i. Paid $3,100 in cash for office cleaning services for the month. j. Purchased additional office chairs for $4.900; received credit terms of 30 days. k. Purchased office equipment for $31,000 and paid half of this amount in cash immediately; the balance is due in 30 days. I. Issued a check for $8,500 to pay salaries. m. Performed services for $13,600 in cash. n. Performed services for $15,100 on credit. o. Collected $7,100 on accounts receivable from charge customers. p. Issued a check for $2,450 in partial payment of the amount owed for office chairs. q. Paid $610 to a duplicating company for photocopy work performed during the month. r. Paid $1,130 for the monthly electric bill. s. Guttery withdrew $8,100 in cash for personal expenses. Post the above transactions into the appropriate T accounts. Analyze: What liabilities does the business have after all transactions have been recorded