For each transaction, indicate the account or accounts that should be debited and credited.

Accounts

1. Cash
2. Accounts Receivables
3. Prepaid Insurance
4. Office Supplies
5. Automobiles
6. Land
7. Accounts Payable
8. Income Taxes Payable
9. Notes Payable
10. Capital Stock
11. Retained Earnings
12. Service Revenue
13. Wage and Salary Expense
14. Utilities Expense
15. Income Tax Expense