ACCOUNTS A. Accounts Receivable F.Depletion Expense K.Notes Payable B. Accumulated Depletion G.Equipment L.Notes Receivable C.Accumulated DepreciationEquipment H.Gain on Disposal of Fixed Assets M. Research and Development D. Amortization ExpensePatents I.Goodwill Expense E. Cash J. Loss on Disposal of Fixed Assets N. Patents 1-2. Traded in old equipment for similar equipment priced at $75,000, receiving a trade-in allowance of $8,000 and paying the balance in cash. (Cost of the old equipment was $37,500; accumulated depreciation, $30,000) 3-4. Traded in equipment costing $47,500, with accumulated depreciation of $30,000, for similar equipment priced at $60,000; received a trade-in allowance of $5,000 and issued a note for the balance 5-6. Paid research and development expense, $40,000 7-8. Discarded equipment: cost, $83,750; accumulated depreciation, $82,750 9-10. Sold for $5,000 cash the following equipment: cost, $57,500; accumulated depreciation, $55,000 11-12. Sold on account for $8,000 the following equipment: cost, $32,000; accumulated depreciation, $15,000 13-14. Recorded depletion, $18,500 Credit and Debit for each number...what account goes with each credit and debit..may be more than 1