Complete the double entry for each of the following transactions:

a Sales made for cash are credited to the sales account and debited to the __________.

b Sales made on credit to Smith are debited to the Smith account, and credited to the __________.

c Purchases made for cash are credited to the cash account, and debited to the _____________.

d Purchases made on credit from Anirroc Company are debited to the purchases account, and credited to the ____________.

e Smith, a trade receivable, pays us part of what he owes; the amount is credited to the Smith account and debited to the ____________.

f The provision for bad debts is increased by £30. This amount is debited to the income statement (perhaps via an income statement) as an expense, and credited to the ____________.