Prepare journal entries and post to T-accounts the following transactions of Washington Real Estate Company:

a. Acquired office supplies of $900 on open account. Use a Supplies Inventory account.

b. Sold a house and collected an $9,000 commission on the sale. Use a Commissions Revenue account.

c. Paid cash of $750 to a local newspaper for current advertisements.

d. Paid $500 for a previous credit purchase of office supplies.

e. Recorded office supplies used of $300.