Brian Pud opened a consulting company, and the following transactions resulted. As Brian’s accountant, analyze and record the transactions in T account form. Label each entry with the letter of the transaction.

Transaction A: Brian invested $18,000 in the consulting agency.

Transaction B: Bought office equipment on account, $4,000.

Transaction C: Agency received cash for consulting work that it completed for a client, $2,400.

Transaction D: Brian paid a personal bill from the company checkbook, $50.

Transaction E: Paid advertising expense for the month, $200.

Transaction F: Rent expense for the month due but unpaid, $1,200.

Transaction G: Paid $900 as partial payment of what was owed from transaction B.

The chart of accounts includes Cash, 111; Office Equipment, 121; Accounts Payable, 211; Brian Pud, Capital, 311; Brian Pud, Withdrawals, 312; Consulting Fees Earned, 411; Advertising Expense, 511; and Rent Expense, 512.