Working on categorizing transactions into T Accounts - here are the transactions:

1. Transactions:Purchased office supplies for $1,600 in cash.
2. Clients paid a total of $28,000 cash in fees.
3. Paid the current month's office rent of $3,600.
4. Completed professional counseling, billed client for $4,400.
5. Client paid fee of $2,400 for weekly counseling, previously billed.
6. Paid office salaries of $3,200.
7. Paid telephone bill of $440.
8. Billed client for $3,400 fee for preparing a counseling evaluation.
9. Purchased office supplies of $960 on account.
10. Paid office salaries of $3,200.
11. Collected $3,400 from client who was billed.
12. Clients paid a total of $9,500 cash in fees.