The Following Transactions Occurred During January for Cindy's Designer Service $$\begin{array}{l}\text {Cash 111 }\\\begin{array} { l | l r } \hline & \\&\end{array}\end{array}$$

The following transactions occurred during January for Cindy's Designer Service:
a. Cindy invested $5,000 in the design service from her personal savings account.
b. Bought office equipment for cash, $1,000.
c. Performed designer service for a customer on account, $800.
d. Telephone expense due but unpaid, $80.
e. Collected $100 from customer in transaction c.
f. Cindy withdrew $70 for personal use.
Required:
1. Record the above transactions in the following T accounts.
(Place the letter of the transaction next to the entry.)
2. Foot the T accounts where appropriate. $$\begin{array}{l}\text {Cash 111 }\\\begin{array} { l | l r } \hline & \\&\end{array}\end{array}$$ $$\begin{array}{l}\text {Accts. Rec. 112 }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$ $$\begin{array}{l}\text {Off. Equip. 121 }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$ $$\begin{array}{l}\text {Accts. Pay. 211 }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$ $$\begin{array}{l}\text {Cindy, Cap. 311\ }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$ $$\begin{array}{l}\text {Cindy, With. 312\ }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$ $$\begin{array}{l}\text {Design Fees 411\ }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$ $$\begin{array}{l}\text {Telephone Exp. 512\ }\\\begin{array} { l | l r } \hline & \\\end{array}\end{array}$$