Listed below are accounts of Global Company, each identified by a number. Following this list of accounts is a series of transactions. You are to indicate for each transaction the accounts that should be debited and credited by inserting the proper account numbers in the space provided.

1 cash

2 accounts receivable

3 land

4 building

5 delivery equiment

6 notes payable

7 accounts payable

8 capital stock

9 retained earnings

a - paid an account payable

b - collected an account receivable

c - issued capital stock in exchange for cash

d - sold delivery equipment at cost; received part of the proceeds in cash, with the balance due in 60 days

e - purchased land and building paying part cash and signing a note payable for the balance

f - borrowed money from a bank and signed a note payable due in 6 months

example - purchased delivery equipment paying part in cash and charging the balance on account - debit 5 - credit 1,7