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
(d)	16,000	(e)	560
(g)	1,600	(h)	9,600
		(i)	3,600

Equipment
(c)	66,000

Accounts Receivable
(f)	10,800	(g)	1,600

Accounts Payable
		(c)	66,000

Supplies
(b)	32,000

Wade Wilson, Capital
		(a)	176,000

Fees Income
		(d)	16,000
		(f)	10,800

Telephone Expense
(e)	560

Wade Wilson, Drawing
(i)	3,600

Salaries Expense
(h)	9,600

	Balance
Cash
Accounts Receivable
Supplies
Equipment
Accounts Payable
Wade Wilson, Capital
Wade Wilson, Drawing
Fees Income
Telephone Expense
Salaries Expense