The following transactions occurred during August: (a) Invested cash in the business, $30,000. (b) Purchased a used van for cash, $8,000. (c) Purchased plumbing equipment on account, $4,000. (d) Received cash for services rendered, $3,000. (e) Paid cash on account owed from transaction (c), $1,000. (f) Paid rent for the month, $700. (g) Paid phone bill, $100. (h) Earned revenue on account, $4,000. (1) Purchased office supplies for cash, $300. Paid wages to student, $500. (k) Purchased a one-year insurance policy, $800. (1) Received cash from services performed in transaction (h), $3,000. (m) Paid cash for advertising expense, $2,000. (n) Purchased additional plumbing equipment for $2,000, paying $500 cash and spreading the remaining payments over the next s (o) Earned revenue from services for the remainder of the month of $2,800: $1,100 in cash and $1,700 on account. (p) Withdrew cash at the end of the month, $3,000. Required: 1. Enter the transactions in T accounts, identifying each transaction with its corresponding letter.