Determine the accounts and amounts to be debited and credited for the above transactions for Lighting Specialists.

1. Purchased equipment for $2,100 cash.
2. Performed services for $1,220 in cash.
3. The owner, Mary Walters, withdrew $900 for personal use.
4. Purchased $250 of supplies on account.
5. Performed services for $1,700 on credit.
6. Paid $140 for a telephone bill.
7. Paid $200 in partial payment for the previously-purchased supplies.
8. Purchased $1,850 of furniture, paying $420 up front and agreeing to pay the remaining $1,430 in two months.
9. Received $1,030 in cash from credit clients on their accounts.