\begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Accounts payable & 6,400 & \\ \hline Merchandise Expense & & 192 \\ \hline Cash & & 6,708 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Fitze } & Debit & Credit \\ \hline Cash & 6,2011 & \\ \hline Purchases discounts & 192 & \\ \hline Accounts payabie & & 6.400 \\ \hline \end{tabular}