Describe which accounts are to be debited and which are to be credited for each of the following transactions:

a. General state aid is received.

b. Teacher salaries are paid.

c. Money is borrowed from the bank.

d. A utility bill is paid.

e. Investments are purchased.

f. Custodial salaries are paid.

g. Investments are sold.

h. A loan from a bank is repaid.

i. Supplies are purchased for cash.

j. Equipment is purchased on account.