Listed below are accounts to use for transactions (a) through (d), each identified by a number. Following this list are the transactions. You are to indicate for each transaction the accounts that should be debited and credited by placing the account number(s) in the appropriate box (if more than one account is applicable, enter the numbers separated by a comma and without any space e.g. "1,3"). 1. Cash Accounts Receivable 3. Office Supplies 4. Land 5. Interest Receivable 6. Building 7. Truck 8. Equipment 9. Accounts Payable 10. 11. Interest Payable Insurance Payable Utilities Expense 12. 13. Notes Payable 14. Prepaid Insurance 15. Service Revenue 16. Common Stock 17. Insurance Expense 18. Interest Expense 19. Office Supplies Expense 20. Uneared Service Revenue 21. Dividends Transactions Transactions Account(s) Debited Account(s) Credited a. Utility bill is received; payment will be made in 10 days. b. Paid the utility bill previously recorded in transaction (a). c. Bought a three-year insurance policy and paid in full. d. Received $7,000 from a contract to perform accounting services over the next two years