1: For each question, please list the names of the account to debit, name of the account to credit, and proper amounts for both debit and credit sides. If possible, please also provide a brief explanation as to why you chose that account name and why it is either debit or credit amounts.

a: Company billed client for provided accounting services on account, $8 200.

b: 100 units of traded goods ($12 per unit) was spoiled and thrown away.

c: Supplies were purchased on account and used in this month, $650.

d: Company purchase 100 shares of Foxtrot company and plan to sell in 2 years and the current value is $97 per share.