Lynette Moss, an architect, opened an office on April 1, 2008. 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, $22,500.
b. Purchased used automobile for $15,300, paying $4,000 cash and giving a note payable for the remainder.
c. Paid April rent for office and workroom, $2,500.
d. Paid cash for supplies, $1,200.
e. Purchased office and computer equipment on account, $5,200.
f. Paid cash for annual insurance policies on automobile and equipment, $1,600.
g. Received cash from a client for plans delivered, $6,500.
h. Paid cash to creditors on account, $1,800.
i. Paid cash for miscellaneous expenses, $300.
j. Received invoice for blueprint service, due in May, $800.
k. Recorded fee earned on plans delivered, payment to be received in May, $3,500.
l. Paid salary of assistant, $1,500.
m. Paid cash for miscellaneous expenses, $210.
n. Paid installment due on note payable, $200.
o. Paid gas, oil, and repairs on automobile for April, $250.

Instructions

1. Record the above transactions directly in the following T accounts, without journalizing: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Notes Payable; Accounts Payable; Lynette Moss, Capital; Professional Fees; Rent Expense; Salary Expense; Blueprint Expense; Automobile Expense; Miscellaneous Expense. To the left of each amount entered in the accounts, place 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.

3. Prepare an unadjusted trial balance for Lynette Moss, Architect, as of April 30, 2008.