Answer:
a. Salary Expense (E)
b. Cash (A)
c. Equipment (A)
d. Owner, Capital (OE)
e. Fees Revenue (R)
f. Accounts Receivable (A)
g. Accounts, Payable (L)
h. Owner, Withdrawals (OE)
i. Supplies (A)
j. Unearned Revenue (L)
k. Prepaid Insurance (A)
l. Office furniture (A)