Given the following accounts, complete the table by inserting the appropriate number next to each individual transaction to indicate which account is debited and which account is credited.
1. Cash
2. Accounts Receivable
3. Equipment
4. Accounts Payable
5. B. Baker, Capital
6. B. Baker, Withdrawals
7. Plumbing Fees Earned
8. Salaries Expense
9. Advertising Expense
10. Supplies Expense
Transaction

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Rules Dr. Cr. A. Paid salaries expense. B. Bob paid personal utilities bill from company bank account. C. Advertising bill was received but not yet paid. D. Received cash from plumbing fees. E. Paid supplies expense. F. Bob invested additional equipment in the business. G. Billed customers for plumbing services rendered H. Received one-half the balance from transaction G I. Bought equipment on account.