Marjorie Knaus, an architect, organized Knaus Architects on January 1, 20Y4. During the month, Knaus Architects completed the following transactions:

1) Issued common stock to Marjorie Knaus in exchange for $30,000.
2) Paid January rent for office and workroom, $2,500.
3) Purchased used automobile for $28,500, paying $6,000 cash and giving a note payable for the remainder.
4) Purchased office and computer equipment on account, $8,000.
5) Paid cash for supplies, $2,100.
6) Paid cash for annual insurance policies, $3,600.
7) Received cash from the client for plans delivered, $9,000.
8) Paid cash for miscellaneous expenses, $2,600.
9) Paid cash to creditors on account, $4,000.
10) Paid installment due on note payable, $1,875.
11) Received invoice for blueprint service, due in February, $5,500.
12) Recorded fees earned on plans delivered, payment to be received in February, $31,400.
13) Paid salary of assistants, $6,000.
14) Paid gas, oil, and repairs on automobile for January, $1,300.

Required:
1. Record the above transactions (in chronological order) directly in the following T accounts, without journalizing. Cash, Accounts Receivable, Supplies, Prepaid Insurance, Automobiles, Equipment, Notes Payable, Accounts Payable, Common Stock, Professional Fees, Rent Expense, Salary Expense, Blueprint Expense, Automobile Expense, Miscellaneous Expense. To the left of each amount entered in the accounts, select the appropriate letter to identify the transaction.
2. Determine the balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.