The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals. The entries for the first transaction are labeled with the letter (a), the entries for the second transaction with the letter (b), and so on.

Cash
(a)	185,000	(b)	41,000
(d)	25,000	(e)	650
(g)	2,500	(h)	10,500
		(i)	4,500

Equipment
(c)	75,000

Accounts Receivable
(f)	9,000	(g)	2,500

Accounts Payable
		(c)	75,000

Supplies
(b)	41,000

Wade Wilson, Capital
		(a)	185,000

Fees Income
		(d)	25,000
		(f)	9,000

Telephone Expense
(e)	650

Wade Wilson, Drawing
(i)	4,500

Salaries Expense
(h)	10,500

Determine the balance of each account.