The following is a series of accounts for Ortiz \& Ortiz Incorporated, which has been operating for two years. The accounts are listed and numbered for identification, followed by a series of transactions. For each transaction, indicate the account(s) that should be debited and credited by entering the appropriate account number(s) to the right of each transaction. If no journal entry is needed, write "none" after the transaction. The first transaction is given as an example.

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Account No. 1 -2345678 Account Title Account No. Cash 9 Trade receivables Supplies inventory Prepayments 10 11 12 Account Title Wages payable Income taxes payable Share capital Reta noc carnings Service revenue Operating expenses Income tax expense Buildings 13 Land 14 Trade and other payables 15 Mortgage payable Debit Credit 1 11 Transactions a. Example: Issued shares to new investors. b. Performed services this period on credit. c Purchased (bu: did not use) supplies this period on credit. d. Prepaid a fire insurance policy this period to cover the next 12 months. e. Purchased a building this period with a 20 percent cash down payment and a mortgage loan for the balance. f. Colected cash this year for services rendered and recorded in the prior year. g. Paid cash this period for wages earned and recorded last period. h. Paid cash for operating expenses charged on trade payables in the prior period. Paid cash for operating expenses charged on trade payables in the current period. Incurred and recorded operating expenses on credit to be paid next period. k. Collected cash at the point of sale for services rendered. Used supplies from inventory to clean the offices. m. Recorded income taxes for this period to be paid at the beginning of the next period. n. Declared and paid a cash dividend this period. o. Made a payment on the building, which was par: principal repayment and part interest. p. A shareholder sold some shares this period to another person for an amount above the original issuance price.