Analyze these transactions to determine what accounts will be debited and credited.

1 William Stibinski, the owner, invested $75,000 cash in a hardware store.

2 Borrowed $20,000 from the bank.

3 Bought a building and land for $80,000. The building is valued at $63,000 and the land at $17,000. Paid by cheque.

4 Bought a cash register for $950. Issued a cheque.

5 Bought a desk and chair for the office for $1,200 on account from Hillop Furniture Co.

6 Bought a used delivery truck for $6,100 on account from Morray Auto Sales.

7 Made a partial payment on the bank loan, $500.

8 Paid Hillop Furniture Co. $400 on account.

9 Bought an inkjet printer from Hillop Office Furniture Co. for $250. Paid $50 cash and agreed to pay the balance in 10 days.