a. The payment of cash for the purchase of office equipment of $15,000 was debited to Land for $15,000 and credited to Cash for $15,000. bys b. The payment of $3,000 on account was debited to Accounts Payable for $300 and credited to Cash for $3,000. bys c. The receipt of cash on account of $1,200 was recorded as a debit to Cash for $2,100 and a credit to Accounts Receivabie for $1,200. bys