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 $152,000 in cash to start the business. b. Paid $5,200 for the current month's rent. c. Bought office furniture for $15,920 in cash. d. Performed services for $7,400 in cash. e. Paid $1,170 for the monthly telephone bill. f. Performed services for $13,200 on credit. g. Purchased a computer and copier for $36,400; paid $12,200 in cash immediately with the balance due in 30 days. h. Received $6,600 from credit clients. i. Paid $3,200 in cash for office cleaning services for the month. j. Purchased additional office chairs for $5,000; received credit terms of 30 days. k. Purchased office equipment for $32,000 and paid half of this amount in cash immediately; the balance is due in 30 days. I. Issued a check for $8,600 to pay salaries. m. Performed services for $13,700 in cash. n. Performed services for $15,200 on credit. o. Collected $7,200 on accounts receivable from charge customers. p. Issued a check for $2,500 in partial payment of the amount owed for office chairs. 9. Paid $620 to a duplicating company for photocopy work performed during the month. r. Paid $1,140 for the monthly electric bill. S. Guttery withdrew $8,200 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? Post the above transactions into the appropriate T accounts. Cash Accounts Receivable Bal. Bal. Office Equipment Office Furniture Bal. Bal. Accounts Payable Randy Guttery, Capital Bal. Bal. Randy Guttery, Drawing Fees Income Bal. Bal. Rent Expense Utilities Expense Bal. Bal. Salaries Expense Telephone Expense Bal. Bal. Miscellaneous Expense Bal