Create a journal entry and a T-Account entry for each of the following transactions:

a. $30,000 worth of supplies is purchased with cash.

b. $10,000 worth of supplies is used to provide clients with goods and services.

c. Wages due to employees that had been previously recorded as a liability are now paid in cash in the amount of $50,000.

d. Bills are submitted to insurance companies in the amount of $90,000 for services rendered to patients.

e. Cash payments of $60,000 are received for services previously provided and billed.

f. $5,000 worth of additional supplies is purchased on account