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 selecting the account number(s) in the appropriate box. 1. Cash 2. 3. Accounts Receivable Office Supplies Land 4. 5. Interest Recevable 6. Building 7. Accumulated Depreciation-Building 8. Depreciation Expense-Building 9. Accounts Payable 10. Interest Payable 11. Insurance Payable 12. Utilities Expense 13. Notes Payable 14. Prepaid Insurance 15. Service Revenue 16. Owner, Capital 17. Insurance Expense 18. Interest Expense 19. Office Supplies Expense 20. Unearned Service Revenue 21. Owner, Drawing Arrunts) Debited Account(s) Credited Account(s) Debited Account(s) Credited Transactions a. Utility bill is received; payment will be made in 10 days. b. Pald 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