Accounts Used by a Merchandising Company

A new accountant began working for Atlas Stores on July $1.$ During the month of July, the new accountant recorded the following group of purchase invoices.However, all four items were recorded as debits in the Purchases account.Merchandise $$2900$Office supplies $$300$ Office equipment $$900$Delivery expenses $$250$

Questions$1$: For each of the invoices, name the account that should have been debited.

Question$2$: what effect will the incorrect recording of these invoices have on the$($a$)$ Balance sheet?$($b$)$Schedule of cost of goods sold?$($c$)$Income statement?