Entries into T accounts and trial balance

Lynn Cantwell, an architect, organized Cantwell Architects on July 1, 2014. During the month, Cantwell Architects completed the following transactions:

a. Issued capital stock to Lynn Cantwell in exchange for $25,000.

b. Paid July rent for office and workroom, $2,750.

c. Purchased used automobile for $30,000, paying $4,000 cash and giving a note payable for the remainder.

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

e. Paid cash for supplies, $1,600.

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

g. Received cash from client for plans delivered, $11,150.

h. Paid cash for miscellaneous expenses, $300.

i. Paid cash to creditors on account, $3,500.

j. Paid installment due on note payable, $550.

k. Received invoice for blueprint service, due in August, $1,500.

l. Recorded fee earned on plans delivered, payment to be received in August, $17,300.

m. Paid salary of assistant, $2,200.

n. Paid gas, oil, and repairs on automobile for July, $815.

Instructions:

Journalize