State whether the following are true or false. If false, explain why.

(a) We debit cash received, but credit cash paid.

(b) Sales are debited to a sales account, but purchases are credited to a purchases account.

(c) If a business purchases a car for cash we debit the car account and credit the bank account.

(d) Purchases, hotel, electricity and wages are all debits in a trial balance.

(e) Sales, rent paid and capital are all credits in a trial balance.