The following occurred during June at Carter's Professional Counseling.

INSTRUCTIONS

Analyze each transaction. Use T accounts to record these transactions and be sure to put the name of the account on the top of each account. Record the effects of the transaction in the T accounts. Use plus and minus signs before the amounts to show the increases and decreases.

TRANSACTIONS

1. Purchased office supplies for $2,000.

2. Delivered monthly statements, collected fee income of $21,000.

3. Paid the current month's office rent of $4,000.

4. Completed professional counseling, billed client for $3,000.

5. Client paid fee of $1,000 for weekly counseling, previously billed.

6. Paid office salary of $3,600.

7. Paid telephone bill of $480.

8. Billed client for $2,000 fee for preparing a counseling memorandum.

9. Purchased office supplies of $1,000 on account.

10. Paid office salary of $3,600.

11. Collected $2,000 from client who was billed.

12. Clients paid a total of $8,100 cash in fees.

Analyze:

How much cash did the business spend during the month?