The following accounts and transactions are for Vincent Sutton, Landscape Consultant. Transactions: a. Sutton invested $90,000 in cash to start the business. b. Paid $6,000 for the current month's rent. c. Bought office furniture for $10,580 in cash. d. Performed services for $8,200 in cash. e. Paid $1,250 for the monthly telephone bill. f. Performed services for $14,000 on credit. g. Purchased a computer and copier for $18,000; paid $7,200 in cash immediately with the balance due in 30 days. h. Received $7,000 from credit clients. 1. Paid $2,800 in cash for office cleaning services for the month. j. Purchased additional office chairs for $5,800; 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 $9,400 to pay salaries. m. Performed services for $14,500 in cash. n. Performed services for $16,000 on credit. o. Collected $8,000 on accounts receivable from charge customers. p. Issued a check for $2,900 in partial payment of the amount owed for office chairs.