The following transactions relate to Gordon’s business for the month of July 2016: 

(a) Bought goods on credit from Watson.

(b) Sold some goods for cash.

(c) Sold some goods on credit to Moon.

(d) Sent a cheque for half the amount owing to Watson.

(e) Watson grants Gordon a cash discount.

(f) Moon settles most of his account in cash.

(g) Gordon allows Moon a cash discount that covers the small amount owed by Moon.

(h) Gordon purchases some goods for cash.

Required

State which account in Gordon’s books of accounts should be debited and which account should be credited for each transaction.