Record the transactions directly in the T-accounts without using a journal. Use the letters to identify the transactions. Determine the ending balance in each account. (Select the "Bal" label on the normal balance side of the account and enter the ending balances.)

a. Justin Manchester opened a law firm by investing $ 23 comma 500 cash and office furniture with a fair value of $ 8 comma 900. Organized as a professional corporation, the business issued common stock to Manchester. b. Paid monthly rent of $ 1 comma 600. c. Purchased office supplies on account, $ 800. d. Paid employees' salaries of $ 2 comma 400. e. Paid $ 400 of the accounts payable created in transaction c. f. Performed legal service on account, $ 10 comma 800g. Declared and paid dividends of $ 2 comma 500.