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 $159,000 in cash to start the business. b. Paid $5,900 for the current month's rent. c. Bought office furniture for $16,620 in cash. d. Performed services for $8,100 in cash. e. Paid $1,240 for the monthly telephone bill. f. Performed services for $13,900 on credit. g. Purchased a computer and copier for $37,800; paid $12,900 in cash immediately with the balance due in 30 days. h. Received $6,950 from credit clients. 1. Paid $3,900 in cash for office cleaning services for the month. J. Purchased additional office chairs for $5,700; received credit terms of 30 days. k. Purchased office equipment for $39,000 and paid half of this amount in cash immediately; the balance is due in 30 days. I. Issued a check for $9,300 to pay salaries. m. Performed services for $14,400 in cash. n. Performed services for $15,900 on credit. o. Collected $7,900 on accounts receivable from charge customers. p. Issued a check for $2,850 in partial payment of the amount owed for office chairs. q. Paid $690 to a duplicating company for photocopy work performed during the month. r. Paid $1,210 for the monthly electric bill. $. Guttery withdrew $8,900 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