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.
$\begin{array}{llrl} \text { Acct. \# }&\text { Account Title }&\text { Acct. \# }&\text { Account Title }\\\hline& \text { Accounts payable } & 9 & \text { Land } \\2 & \text { Accounts receivable } & 10 & \text { Note payable } \\3 & \text { Advertising expense } & 11 & \text { Prepaid insurance } \\4 & \text { Building } & 12 & \text { Service revenue } \\5 & \text { Cash } & 13 & \text { Supplies } \\6 & \text { Contributed capital } & 14 & \text { Supplies expense } \\7 & \text { Income taxes payable } & 15 & \text { Wages expense } \\8 & \text { Insurance expense } & 16 & \text { Wages payable }\end{array}$ $$\begin{array} { | l | l | l| } \hline { \text { Transactions } } & \text { Debit } & \text { Credit } \\\hline \text { A. Performed services for customers this month for cash. } & & \\\hline \text { B. Purchased on credit but did not use supplies this month. } & & \\\hline \text { C. Purchased a building, paying part cash and signing a note for the } & & \\\text { rest. } & & \\\hline \text { D. Paid insurance premium for coverage beginning next month. } & & \\\hline \text { E. Booked blowouts to be done next month; didn't collect cash. } & & \\\hline\end{array}$$