A list of accounts for Harding Company is given below, followed by a series of transactions. Indicate the accounts that would be debited and credited in recording each transaction by placing the appropriate number (or numbers) in the space provided.

\begin{tabular}{|l|l|r|l|} \hline 1 & Cash & 5 & Office Equipment \\ \hline 2 & Accounts Receivable & 6 & Notes Payable \\ \hline 3 & Land & 7 & Accounts Payable \\ \hline 4 & Building & 8 & Capital Stock \\ \hline & & 9 & Retained Earnings \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Transaction } & Account(s) Debited & Account(s) Credited \\ \hline Example: Purchased office equipment, paying part cash, with the balance due on account & 5 & 1,7 \\ \hline A. Purchased land and a building paying part cash and issuing a note payable for the balance of the purchase price & & \\ \hline B. Sold a piece of the company's office equipment at cost; received part of the proceeds in cash, with the balance due in 30 days & & \\ \hline C. Collected an account receivable & & \\ \hline D. Borrowed money from a bank and signed a note & & \\ \hline payable due in one year & & \\ \hline E. Paid an account payable & & \\ \hline F. Issued capital stock in exchange for cash & & \\ \hline \end{tabular}