Following are Butler Realty Corporations accounts, identi?ed by number. The company has been in the real estate business for ten years and prepares ?nancial statements monthly. Following the list of accounts is a series of transactions entered into by Butler. For each transaction, enter the number(s) of the account(s) to be debited and credited. Accounts 1. Cash 11. Notes Payable 2. Accounts Receivable 12. Capital Stock, $10 par 3. Prepaid Rent 13. Paid-In Capital in Excess of Par 4. Of?ce Supplies 14. Commissions Revenue 5. Automobiles 15. Of?ce Supply Expense 6. Accumulated Depreciation 16. Rent Expense 7. Land 17. Salaries and Wages Expense 8. Accounts Payable 18. Depreciation Expense 9. Salaries and Wages Payable 19. Interest Expense 10. Income Tax Payable 20. Income Tax Expense Transaction Debit Credit a. Example: Issued additional shares of stock to owners at amount in excess of par. 1 12,13 b. Purchased automobiles for cash. _____ _____ c. Purchased land; made cash down payment and signed a promissory note for the balance. ____ _____ d. Paid cash to landlord for rent for next 12 months. _____ _____ e. Purchased of?ce supplies on account. _____ _____ f. Collected cash for commissions from clients for properties sold during the month. _____ _____ g. Collected cash for commissions from clients for properties sold the prior month. _____ _____ h. During the month, sold properties for which cash for commissions will be collected from clients next month. _____ _____ i. Paid for of?ce supplies purchased on account in an earlier month. _____ _____ j. Recorded an adjustment to recognize wages and salaries incurred but not yet paid. _____ _____ k. Recorded an adjustment for of?ce supplies used during the month. _____ _____ l. Recorded an adjusting entry for the portion of prepaid rent that expired during the month. _____ _____ m. Made required month-end payment on note taken out in (c); payment is part principal and part interest. _____ _____ n. Recorded adjusting entry for monthly depreciation on the autos. _____ _____ o. Recorded adjusting entry for income taxes. _____ _____