were recorded on December $31,20$X$1$ 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$.$CashJames Taylor, CapitalAccounts ReceivableDebit$($a$)($d$)($g$)$Credit$188,00028,0002,800($b$)($e$)($h$)(1)$James Taylor,DrawingDebitCreditDebitCredit$($a$)44,00068010,8004,800188,000$Debit $($f$)9,600$Credit $($g$)2,800$SuppliesFees IncomeDebitCreditDebiti$4,800($b$)44,000$Credit $($d$)($f$)28,0009,600$EquipmentSalariesCreditExpenseCreditAccounts PayableDebit$($c$)78,000$Debit $($h$)$Debit