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 trans- are for Randy Guttery, Landscape Consultant. Transactions: a. Guttery invested $142,000 in cash to start the business. b. Paid $4,200 for the current month's rent. c. Bought office furniture for $14,920 in cash. d. Performed services for $9,000 in cash. e. Paid $1,070 for the monthly telephone bill. f. Performed services for $14,800 on credit. g. Purchased a computer and copier for $34,400; paid $11,200 in cash immediately with the balance due in 30 days. h. Received $7,400 from credit clients. i. Paid $2,200 in cash for office cleaning services for the month. j. Purchased additional office chairs for $4,000; received credit terms of 30 days. k. Purchased office equipment for $22,000 and paid half of this amount in cash immediately, the balance is due in 30 days. I. Issued a check for $7,600 to pay salaries. m. Performed services for $15,300 in cash. n. Performed services for $16,800 on credit o. Collected $6,200 on accounts receivable from charge customers. p. Issued a check for $2,000 in partial payment of the amount owed for office chairs. q. Paid $520 to a duplicating company for photocopy work performed during the month. r. Paid $1,040 for the monthly electric bill. s. Guttery withdrew $7,200 in cash for personal expenses. Post the above transactions into the appropriate T accounts. Analyze: B