Travis Fortney, an architect, opened an office on April 1, 2010. During the month, he completed the following transactions connected with his professional practice:

a.Transferred cash from a personal bank account to an account to be used for the business, $37,200.
b.Purchased used automobile for $24,000, paying $5,600 cash and giving a note payable for the remainder.
c.Paid April rent for office and workroom, $3,700.
d.Paid cash for supplies, $1,790.
e.Purchased office and computer equipment on account, $7,400.
f.Paid cash for annual insurance policies on automobile and equipment, $2,500.
g.Received cash from a client for plans delivered, $9,300.
h.Paid cash to creditors on account, $2,160.
i.Paid cash for miscellaneous expenses, $600.
j.Received invoice for blueprint service, due in May, $1,200.
k.Recorded fee earned on plans delivered, payment to be received in May, $6,400.
l.Paid salary of assistant, $2,000.
m.Paid cash for miscellaneous expenses, $410.
n.Paid installment due on note payable, $300.
o.Paid gas, oil, and repairs on automobile for April, $480.
1. Record the above transactions directly into the T accounts in the attached spreadsheet, without journalizing. To the left of the amount entered in the accounts, place the appropriate letter to identify the transaction.

2. Determine the balances of the T accounts having two or more debits or credits. A memorandum balance should be inserted in accounts having both debits and credits, in the manner illustrated.

3. Prepare an unadjusted trial balance for Travis Fortney, Architect, as of April 30, 2010. For those boxes in which no entry is required, leave the box blank.