Esteem Fitness provides fitness services for its customers. During June 2019, Esteem Fitness had the following transactions. Date Description Jun 1 Sold one-month memberships to customers for $4,500 on account. Jun 3 Received a telephone bill for $250, which will be paid next month. Jun 6 Paid an employee's salary of $1,200. Jun 10 Received $3,000 cash from customers paying in advance for upcoming one-year memberships. Jun 15 Paid $6,000 cash in advance for six months of rent. Jun 20 Received a $10,000 loan from the bank. Jun 26 Purchased equipment worth $8,000 cash. Required For each transaction two accounts are affected. List the account that will be debited first followed by the credit account. Complete the table to analyze each transaction. The first transaction has been completed for you. Date e to search Account Name Category Increase or Decrease Debit or Credit 8 O 14C