The Tantor Co. maintains a sales journal, a voucher register, a cash receipts journal, a check register, and a general journal. For each account listed below, indicate the most common journal sources of debits and credits.

(a) Cash

(b) Temporary Investments

(c) Notes Receivable

(d) Accounts Receivable

(e) Allowance for Doubtful Accounts

(f) Merchandise Inventory

(g) Land and Buildings

(h) Accumulated Depreciation

(i) Notes Payable

(j) Vouchers Payable

(k) Capital Stock 

(l)  Retained Earnings

(m) Sales

(n) Sales Discounts

(o) Purchases

(p) Freight-In

(q) Purchase Discounts

(r) Salaries Expense

(s) Depreciation Expense