In recording the following transactions, what account is debited, what account is credited?

Remember there is always two accounts affected in double$-$entry accounting.

a$.$ Payment of rent for the current month.

b$.$ Purchase of supplies on account.

c$.$ Payment to a creditor on account.

d$.$ Receipt of cash from customers previously billed on account.

e$.$ Incurred utilities expenses.

f$.$ Receipt of cash for services to be provided in the future.