The Following Is a Series of Accounts for the Sprinkler

Essay

The following is a series of accounts for the Sprinkler Blowout Company,listed alphabetically and numbered for identification.Following the accounts is a series of transactions.For each transaction,indicate the account(s)that should be debited and credited by entering the appropriate account number(s)to the right of each transaction.If no journal entry is needed,write none after the transaction.
$$\begin{array} { | l | l | l | l | } \hline\text { Acct.\# } & \text { Accuunt Title } & \text { Acct.\# } & \text { Accuunt Title } \\\hline 1 & \text { Accounts payable } & 9 & \text { Land } \\\hline 2 & \text { Accounts receivable } & 10 & \text { Note payable } \\\hline 3 & \text { Advertising expense } & 11 & \text { Prepaid insurance } \\\hline 4 & \text { Building } & 12 & \text { Service reverue } \\\hline 5 & \text { Cash } & 13 & \text { Supplies } \\\hline 6 & \text { Contributed capital } & 14 & \text { Supplies expense } \\\hline 7 & \text { Income taxes payable } & 15 & \text { Wages expense } \\\hline 8 & \text { Irsurance expense } & 16 & \text { Wages payable } \\\hline\end{array}$$

$$\begin{array} { | l | l | l | } \hline \text { Tranfactions } & \text { Debit } & \text { Credit } \\\hline \text { A .Performed service for customers this month for cash. } & & \\\hline \text { B. Purchared on credit but did not use supplies this month. } & & \\\hline \text { C. Purchased a building, paying part cash and sigring a note for the } & & \\\hline \text { Pest. } & & \\\hline \text { D. Paid insurance preriiun for coverage begirning next month. } & & \\\hline \text { E. Booked blowouts to be done next monthr, didn't collect cash. } & & \\\hline\end{array}$$