$[$The following information applies to the questions displayed below.$]$

In January, Tongo, Incorporated, a branding consultant, had the following transactions.

a$.$ Received $$9,500$ cash for consulting services rendered in January.

b$.$ Issued common stock to investors for $$10,000$ cash.

c$.$ Purchased $$12,000$ of equipment, paying $25$ percent in cash and owing the rest on a note due in $2$ years.

d$.$ Received $$7,500$ cash for consulting services to be performed in February.

e$.$ Bought and received $$1,000$ of supplies on account.

f$.$ Received utility bill for January for $$1,250,$ due February $15.$

g$.$ Consulted for customers in January for fees totaling $$15,900,$ due in February.

h$.$ Received $$12,000$ cash for consulting services rendered in December.

i$.$ Paid $$500$ toward supplies purchased in $($e$).$

Required:

For each transaction, post the effects to the appropriate T$-$accounts.

$\backslash$table$[[$Cash$],[$Debit$,$Credit$],[$January $1,10,000,],[,,],[,,],[F,,],[$Y$,,],[,,],[$January $31,10,000,],[$Supplies$],[$Debit$,$Credit$],[$January $1,800,],[,,],[,,],[$January $31,800,]]$

$\backslash$table$[[$Accounts Payable,$],[$Debit$,$Credit$],[$January $1,,5,000,],[,,,],[,,,],[,,,],[$January $31,,5,000,]]$

$\backslash$table$[[$Account Receivable$],[$Debit$,$Credit$],[$January $1,12,500,,],[,,,],[,,,],[,,,],[,,,],[$January $31,12,500,,]]$

$\backslash$table$[[$Equipment$,],[$Debit$,$Credit$],[$January $1,5,000,,],[,,,],[,,,],[$January $31,5,000,,]]$

$\backslash$table$[[$Deferred Revenue,$],[$Debit$,$Credit$],[$January $1,,2,500,],[,,,],[,,,],[,,,],[$January $31,,2,500,]]$

$\backslash$table$[[$Common Stock,$],[$Debit$,$Credit$],[$January $1,,12,000,]]$