Leila Durkin, an architect, opened an office on May 1, 2012. During the month, she completed the following transactions connected with her professional practice:

a. Transferred cash from a personal bank account to an account to be used for the business, $30,000.

b. Paid May rent for office and workroom, $3,500.

c. Purchased used automobile for $25,000, paying $5,000 cash and giving a note payable for the remainder.

d. Purchased office and computer equipment on account, $9,000.

e. Paid cash for supplies, $1,200.

f. Paid cash for annual insurance policies, $2,400.

g. Received cash from client for plans delivered, $8,150.

h. Paid cash for miscellaneous expenses, $300.

i. Paid cash to creditors on account, $2,500.

j. Paid installment due on note payable, $400.

k. Received invoice for blueprint service, due in June, $1,200.

l. Recorded fee earned on plans delivered, payment to be received in June, $12,900.

m. Paid salary of assistant, $1,800.

n. Paid gas, oil, and repairs on automobile for May, $600.

Instruction

Record the above transactions in the journalizing, using these accounts:

Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Notes Payable; Accounts Payable; Leila Durkin, Capital; Professional Fees; Rent Expense; Salary Expense; Blueprint Expense; Automobile Expense; Miscellaneous Expense.