In respect of each of the following transactions, state in which two accounts an entry must be made and whether the entry is a debit or a credit. (For example, if the transaction were buying inventories for cash, the answer would be debit the inventories account and credit the cash account.)

(a) Bought inventories on credit.

(b) Owner made cash drawings.

(c) Paid interest on business borrowings.

(d) Bought inventories for cash.

(e) Received cash from a credit customer.

(f) Paid wages to employees.

(g) The owner received some cash from a credit customer, which was taken as drawings rather than being paid into the business’s bank account.

(h) Paid a credit supplier.

(i) Paid electricity bill.

(j) Made cash sales.