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 Equipment (a) 95,000 (d) 15,000 (a) 1,500 (h) (5) 6303 (b) (e) 23,000 350 (c) 40,000 5,500 2,500 Accounts Payable Supplies (c) 40,000 (b) 23,000 (h) (f) Accounts Receivable 5,000 (a) 1,500 Scott Hamilton, Capital (a) 95,000 Fees Income Telephone Expense (d) 15,000 (e) 350 (i) Scott Hamilton, Drawing 2,500 (f) 5,000 Salaries Expense 5,500