The following $T$ accounts show transactions that were recorded on December $31,201$ by Residential Rental Consultant, 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$.$

$\backslash$table$[[$Cash$],[$Debit$,$Credit$],[($a$),184,90,($b$),4,0$