The accountant of the Burt Company makes use of expense and revenue accounts. All sales are for cash.

a. Stockholders invest $100,000 on January 1, 20xx.

b. Rent of $4,800 is paid. This is rent for a 12-month period beginning February 1.

c. Merchandise that cost $25,000 is purchased on account.

d. Supplies are purchased for $6,000 cash on February 1.

e. The Burt Company starts operations on February 1. Sales for the first week are $5,000.

Record the foregoing transactions using T-accounts.