The following occurred during June at Hicks Family Counseling. Post the following transactions into the appropriate T accounts. Transactions:

Purchased office supplies for $1,400 in cash.

Delivered monthly statements, collected fee income of $29,000.

Paid the current months office rent of $3,400.

Completed professional counseling, billed client for $4,600.

Client paid fee of $2,600 for weekly counseling, previously billed.

Paid office salaries of $3,000.

Paid telephone bill of $420.

Billed client for $3,600 fee for preparing a counseling evaluation.

Purchased office supplies of $940 on account.

Paid office salaries of $3,000.

Collected $3,600 from client who was billed.

Clients paid a total of $9,700 cash in fees.

Analyze: How much cash did the business spend during the month? T accounts normally do not have any minus signs. Use minus signs in this problem to demonstrate your understanding of decreases to account balances.