BE2-2 Transactions for Kaustav Sen Company, which provides welding services, for the month ofJune are presented below. Identify the accounts to be debited and credited for each transaction.

June 1 Kaustav Sen invests $4,000 cash in exchange for shares of common stock in a small welding business.

2 Purchases equipment on account for $900.

3 Pays $800 cash to landlord for June rent.

12 Bills J. Kronsnoble $300 for welding work done on account.