A partial list of the ledger accounts of Exeter Corporation is shown below, followed by a list of transactions. Indicate the accounts that would be debited and credited in recording each transactions by placing the appropriate account number(s) in the space provided. If no journal entry is required for a particular transaction, use "None." I Cash 10 Dividends Payable 20 Common Stock, $1 par 21 Additional Paid-In Capital 24 Stock Dividend to Be Distributed 25 Treasury Stock 30 Retained Earnings 31 Dividends 40 Income Summary 45 All Revenue and Cams 50 All Expenses and Losses