Fill in the gaps by choosing the best alternative from those given in the brackets:

(a) When kitchen equipments are purchased for business purpose, by the proprietor, debit______ A/C. (Capital A/c, Cash A/c, Equipment A/c)

(b) When goods are withdrawn by the proprietor from business for personal use, debit______ A/c. (Purchase A/c, Drawings A/c, Sales A/c)

(c) When goods are sold to Mohan, debit_______ A/c.(Mohan's A/c, Cash A/c, Sales A/c) A/c.

(d) When a machinery is bought on credit from HMT Ltd, debit_______A/c. (Purchase A/c, Machinery A/c, Cash A/c)

(e) When 3000 is received from Mr. Kumar as commission, credit _______A/c.(Mr. Kumar's A/c, Commission A/c, Cash A/c)