Indicate for each of the following transactions whether an accountant will debit or credit the account named in parentheses (use dr. or cr.): Sold merchandise (Merchandise Inventory), $1,500 Bought merchandise on account (Merchandise Inventory), $4,000 Paid Napoli Associates $3,000 owed them (Accounts Payable)4. Received cash from customers on accounts due (Accounts Receivable), $2,000 Bought merchandise on open account (Accounts Payable), $5,000 Borrowed money from a bank (Notes Payable), $10,000 Sold merchandise (Cost of Goods Sold) $1,500