make a t-account column like listed below. make it for each category I listed.

Cash, Accounts Reciable, supplies, equiment, building, account payable, common stock, note payable, moreage payable, additional paid in capital, retained earning, catering sales renvune, utilizes supplies, supplies expense, food sales revenu, fuel expense, wages expanse

J. Kamas and G. Charrier have been operating a catering business for several years. In March, the partners plan to expand by opening a retail sales shop. They have decided to form the business as a corporation called Traveling Gourmet, Incorporated. The following transactions occurred in March: a. Received $97,000 cash from each of the two shareholders to form the corporation, in addition to $3,700 in accounts receivable, $8,700 in equipment, a van (equipment) appraised at a fair value of $16,400, and $2,050 in supplies. Gave the two owners each 840 shares of common stock with a par value of $1 per share. b. Purchased a vacant store for sale in a good location for $530,000, making a $106,000 cash down payment and signing a 10-year mortgage note from a local bank for the rest. c. Borrowed $67,000 from the local bank on a 10 percent, one-year note. d. Purchased food and paper supplies costing $13,600 in March; paid cash. e. Catered four parties in March for $5,900;$1,940 was billed and the rest was received in cash. f. Sold food at the retail store for $17,750 cash. g. Used food and paper supplies costing $11,170. h. Received a $590 telephone bill for March to be paid in April. i. Paid $533 in gas for the van in March. j. Paid $9,680 in wages to employees who worked in March. k. Paid a $470 dividend from the corporation to each owner. I. Purchased $67,000 of equipment (refrigerated display cases, cabinets, tables, and chairs) and renovated and decorated the new store for $28,500 (added to the cost of the building); paid cash. Required