Entries into T Accounts and Trial Balance Connie Young, an architect, opened an office on October 1, 2019. During the month, she completed the following transactions connected with her professional practice: Transferred cash from a personal bank account to an account to be used for the business, $28,600. Paid October rent for office and workroom, $2,900. Purchased used automobile for $19,000, paying $4,300 cash and giving a note payable for the remainder. Purchased office and computer equipment on account, $5,700. Paid cash for supplies, $1,370. Paid cash for annual insurance policies, $1,900. Received cash from client for plans delivered, $7,200. Paid cash for miscellaneous expenses, $770. Paid cash to creditors on account, $1,660. Paid $230 on note payable. Received invoice for blueprint service, due in November, $900. Recorded fees earned on plans delivered, payment to be received in November, $4,900. Paid salary of assistants, $1,500. Paid gas, oil, and repairs on automobile for October, $370. Required: 1. Record the above transactions (in chronological order) directly into the T accounts. To the left of the amount entered in the accounts, select the appropriate letter to identify the transaction. 2. Determine account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.