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