7 9 180 Jack commenced business on 1* October 2020 as a caf proprietor with 120,000 in the bank. His transactions in October were as follows: October 1 Purchased leasehold premises by cheque. 81,000 2 Purchased furniture from Weng Fatt Enterprise by cheque. 3,000 3 Withdrew from bank to cash till. 1,200 3 Paid by cheque for fruit and vegetables. 2,200 4 Purchased food on credit from: B Grocers Ltd. 2,100 Fish & Sons 3,500 Paid wages by cheque. 2,340 8 Purchased kitchen equipment on credit from Seng Hup Ltd. 12,600 Paid for following in cash. Stationery Cleaning materials 120 Banked sales. 7,500 11 Purchased fruits on credit from Fresh Fruiters 1,080 14 Banked sales. 8,160 15 Paid by cheque for food. 1,260 Credit purchases from B Grocers Ltd. 1,560 21 Banked sales. 10,560 23 Paid cash for the following expenses: Postage 180 Traveling expenses 360 24 Returns unsuitable goods to B Grocers Ltd. 240 25 Paid by cheque for electricity. 5,160 28 Cash payments for stationery. 120 30 Returns spoilt food to: Fresh Fruiters 300 Fish & Sons 240 31 Banked sales. 8,340 10 19 Required: For the above transactions: Identify the account to be debited and credited. (10 marks)