Analyzing transactions. Selected accounts from the general ledger of the Castillo Shipping Service follow. Analyze the he lowing transactions and indicate by number what accounts should be debited and credited for transaction. 101 Cash 111 Accounts Receivable 121 Supplies 137 Prepaid Rent 141 Equipment 202 Accounts Payable 301 Angie Castillo, Capital 401 Fees Income 514 Salaries Expense 517 Utilities Expense