The following occurred during June at Robinson Financial Planning and Wealth Management.

Post the following transactions into the appropriate T accounts.

Transactions:

1. Purchased supplies for $24,000 in cash.
2. Delivered monthly statements; collected fee income of $131,400.
3. Paid the current month's office rent of $19,000.
4. Completed professional financial planning; billed client for $32,000.
5. Client paid fee of $8,000 for weekly counseling, previously billed.
6. Paid office salaries of $36,800.
7. Paid telephone bill of $2,160.
8. Billed client for $24,000 fee for preparing a comprehensive financial plan.
9. Purchased supplies of $8,800 on account.
10. Paid office salaries of $36,800.
11. Collected $24,000 from client who was billed.
12. Clients paid a total of $72,800 cash for fees.

Analyze:

How much cash did the business spend during the month?