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 Accounts Receivable (a) 95,000 (d) 15,000 (g) 1,s00 (b) 23,000 () 40,000 1,500 350 (h) ,500 () 2,500 Wade Wilson, Capital 40,000 (b) 23,000 (a) 95,000 Fees Income Telephone Expense Wade Wilson, Draving () 2,500 (d) 15,000 ) S,000 350 Salaries Expense (h) 5,500