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) 176,000 (b) 32,000 (c) Equipment 66,000 (d) 16,000 (e) 560 (g) 1,600 (h) 9,600 (1) 3,600 Accounts Payable Supplies (c) 66,000 (b) 32,000 (h) (f) Accounts Receivable 10,800 (g) 1,600 Wade Wilson, Capital (a) 176,000 Fees Income (d) (f) 16,000 10,800- (e) Telephone Expense 560 (1) Wade Wilson, Drawing 3,600 Salaries Expense 9,600