James Banner begins a business as a second-hand bookseller on 1 February 20x7. His first week's transactions are listed below. (a) Deposit $5,000 in a business bank account as the opening capital. (b) Purchase books for $600, by cheque. (c) Sell books for $800 cash. (d) Pay rent of $500, by cheque. (e) Buy a second-hand van for $2,000, by cheque. Required: For each of these transactions indicate which ledger account would be debited and which would be credited in the table given below. (5 marks) Transactions Account to be debited Account to be credited (a) (b) (c) (d) (e)