Look at the following typical business transactions and work out which accounts are involved in each transaction.

Complete the blank spaces by inserting the name of the account to be debited and the name of the account to be credited for each transaction:

(a) Sold goods on credit to L Morgan

(b) The firm paid D Sadler, in cash

(c) Bought goods on credit fromWJames

(d) The firm paid a creditor, P Ellis, by cheque

(e) Sold goods and received cash immediately

(f) Bought goods, paying by cheque