For each transaction, drag and drop the correct account to debit and the correct account to credit (the dollar amounts are for information only): a) Issued common shares for $200 cash. Debit Credit b) Paid $12 for 1 year of insurance. Debit Credit c) Purchased $9 of inventory on credit Debit Credit e) Declared a $2 dividend. Debit Credit f) $1 of insurance has been used up. Debit Credit Cash Prepaid insurance Accounts receivable Inventory Accounts payable Dividend payable Common shares Retained earnings Dividends declared Sales Insurance expense s page Next page