For each of the following transactions for the Brazos Co., indicate the account that is debited and which is credited on the transaction date.

• Brazos provides a service to a customer on April 12, with the customer paying cash at that time.
• Brazos purchases an insurance policy on June 24. The policy covers July 1 through September 30.
• Brazos purchases equipment, receiving it on October 15. The company signs a note payable, with the first installment due on November 15.
• Brazos sells 600 units of inventory on November 3. The price per unit is $6, and the cost per unit is $3.50.
• On April 30, Brazos pays employees $700 for wages earned during the month of April.

- A. B. C. D. E. F. G. H.	Brazos provides a service to a customer on April 12, with the customer paying cash at that time. Debit:
- A. B. C. D. E. F. G. H.	Brazos provides a service to a customer on April 12, with the customer paying cash at that time. Credit:
- A. B. C. D. E. F. G. H.	Brazos purchases an insurance policy on June 24. The policy covers July 1 through September 30. Debit:
- A. B. C. D. E. F. G. H.	Brazos purchases an insurance policy on June 24. The policy covers July 1 through September 30. Credit:
- A. B. C. D. E. F. G. H.	Brazos purchases equipment, receiving it on October 15. The company signs a note allowing payment in three installments, with the first installment taking place on November 15.Debit:
- A. B. C. D. E. F. G. H.	Brazos purchases equipment, receiving it on October 15. The company signs a note allowing payment in three installments, with the first installment taking place on November 15. Credit:
- A. B. C. D. E. F. G. H.	Brazos sells 600 units of inventory for cash on November 3. The price per unit is $6, and the cost per unit is $3.50. For the revenue portion of the transaction, Debit:
- A. B. C. D. E. F. G. H.	Brazos sells 600 units of inventory for cash on November 3. The price per unit is $6, and the cost per unit is $3.50. For the revenue portion of the transaction, Credit:
- A. B. C. D. E. F. G. H.	Brazos sells 600 units of inventory for cash on November 3. The price per unit is $6, and the cost per unit is $3.50. For the expense portion of the transaction, Debit:
- A. B. C. D. E. F. G. H.	Brazos sells 600 units of inventory for cash on November 3. The price per unit is $6, and the cost per unit is $3.50. For the expense portion of the transaction, Credit:
- A. B. C. D. E. F. G. H.	On April 30, Brazos pays employees $700 for wages earned during the month of April. Debit:
- A. B. C. D. E. F. G. H.	On April 30, Brazos pays employees $700 for wages earned during the month of April. Credit:

A.	Inventory
B.	Cost of goods sold
C.	Equipment
D.	Note payable
E.	Cash.
F.	Revenue
G.	Prepaid insurance
H.	Wage expense