For each of the following transactions, list the account to be debited and the account to be credited in the general journal.

1. Invested cash in the business, $5,000.

2. Paid office rent, $500.

3. Purchased office supplies on account, $300.

4. Received cash for services rendered (fees), $400.

5. Paid cash on account, $50.

6. Rendered services on account, $300.

7. Received cash for an amount owed by a customer, $100.