State which ledger account should be debited and which should be credited for each of the following transactions:

(a) Purchase of land and buildings, paid for by cheque.

(b) Rent paid in cash.

(c) Stock purchased on credit from J Calvert Ltd.

(d) Stock returned to J Calvert Ltd.

(e) Cheque sent to J Calvert Ltd

(f) Motor vehicle bought on credit from ABC Motors Ltd. (g) Petrol paid for by cheque. (h) Stock sold to customers for cash. (i) Cheque received from D Bentley, who is a trade debtor. (j) Stock sold on credit to D Bentley. (k) Goods returned by D Bentley. (1) Interest received on a bank account.