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Entries into T accounts and trial balance

Shaun wilcox, an archetect, opened an office on April, 1 2006. During the month, he completed the following transactions connected with his professional practice:
a. trasferred cash from a personal bank acount to an account to be used for the business, 17,500
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, 2,200
d paid cash for supplies 660
e purchased office and computer equipment on account 5200
f paid cash for annual insurance policies on automobile and equipment, 1200
g received cash from a client for plans delivered, 3725
h paid cash to creditors on account 1,800
i paid cash for misc expense 235
j recieved invoice for blueprint service, due in May 650
k recorded fe earned on plans delievered, payment to be receieved in May, 3500
l paid salary for assistant 1,300
m paid cash for misc expenses 105
n paid installment due on not payable 200
o paid gas, oil and repairs on automoblile for april 115.0
Record the foregoing transactions diriectlyh in the following T accounts, without journalizing. To the left of each amount entered in teh accounts, place the appropriate letter to identify the transaction. Then prepare a trial balance for Shaun Wilcox, Architect, as of April 30,2006

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T Accounts (Without being able to attach, this is very difficult to show you, but I will try my best).


Dr a) 17500
Dr g) 3725
Cr b) 4000
Cr c) 2200
Cr d) 660
Cr f)1200
Cr h) 1800
Cr i) 235
Cr L) 1300
Cr m) 105
Cr n) 200
Cr o) 1150
Total Dr 21225
Total Cr 12850
Debit Balance 8375

Dr. b) 15300
No Credits
Debit Balance 15300

Dr. d) 660
No Credits
Debit Balance 660

Office/Computer Equipment
Dr. e) 5200
Debit Balance 5200

Accounts Receivable ...