S. E. Merritt operates Merritt Cleaners. The company has the fol¬ lowing chart of accounts:

On a sheet of notebook paper, record the following transactions directly in pairs of T accounts. List the T account to be debited on the left side of the sheet and the account to be credited on the right side. Show plus and minus signs. {Exam¬
ple: Received and paid bill for advertising, $86.)

a. Received and paid electric bill, $47.

b. Bought supplies on account, $127.

c. Received premium bill and paid one-year liability insurance premium, $398.

d. Paid creditors on account, $595.

e. Received and paid telephone bill, $26.

f. Charged customers for services rendered, $356.
g. Received and paid gasoline bill for truck, $210.
h. Received $898 from charge customers to apply on account.
i. Merritt withdrew cash for personal use, $200.

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Assets Cash Accounts Receivable Supplies Prepaid Insurance Cleaning Equipment Truck Office Equipment Expenses Wages Expense Truck Expense Utilities Expense Advertising Expense Liabilities Accounts Payable Owner's Equity S. L. Merritt, Capital S. L. Merritt, Drawing Revenue Income from Services