Charles Chadwick opened a business called Charlie’s Detective Service in January 20--. Set up T accounts for the following accounts: Cash; Accounts Receivable; Office Supplies; Computer Equipment; Office Furniture; Accounts Payable; Charles Chadwick, Capital; Charles Chadwick, Drawing; Professional Fees; Rent Expense; and Utilities Expense. The following transactions occurred during the first month of business. Record these transactions in T accounts. After all transactions are recorded, foot and balance the accounts if necessary.

(a) Invested cash in the business, $30,000.

(b) Bought office supplies for cash, $300.

(c) Bought office furniture for cash, $5,000.

(d) Purchased computer and printer on account, $8,000.

(e) Received cash from clients for services, $3,000.

(f) Paid cash on account for computer and printer purchased in transaction (d), $4,000.

(g) Earned professional fees on account during the month, $9,000.

(h) Paid cash for office rent for January, $1,500.

(i) Paid utility bills for the month, $800.

(j) Received cash from clients billed in transaction (g), $6,000.

(k) Withdrew cash for personal use, $3,000.