Mary Carter uses the following accounts in her business.

$\backslash$table$[[$General Ledger,,$],[$Cash in Bank,M$.$ Carters Capital,Advertising Expense$],[$Accounts receivable,M$.$ Carters Withdrawals,Rent Expense$],[$Office Equipment,Sales from Services,Utilities Expense$],[$Accounts payable,,$]]$

Identify the two accounts affected by each of the following transactions.

Indicate whether each account is debited or credited.

$\begin{array}{cc}\text{D}\text{a}\text{t}\text{e}& \text{T}\text{r}\text{a}\text{n}\text{s}\text{a}\text{c}\text{t}\text{i}\text{o}\text{n}\text{s}\\ \text{J}\text{u}\text{l}\text{y}1& 1-\text{I}\text{s}\text{s}\text{u}\text{e}\text{d}\text{c}\text{h}\text{e}\text{c}\text{k}643to\text{p}\text{a}\text{y}\text{t}\text{h}\text{e}\text{e}\text{l}\text{e}\text{c}\text{t}\text{r}\text{i}\text{c}\text{b}\text{i}\text{l}\text{l}\text{f}\text{o}\text{r}\text{t}\text{h}\text{e}\text{m}\text{o}\text{n}\text{t}\text{h}\text{.}\\ \text{J}\text{u}\text{l}\text{y}3& 2-\text{B}\text{i}\text{l}\text{l}\text{e}\text{d}\text{a}\text{c}\text{u}\text{s}\text{t}\text{o}\text{m}\text{e}\text{r}\text{f}\text{o}\text{r}\text{s}\text{e}\text{r}\text{v}\text{i}\text{c}\text{e}\text{s}\text{p}\text{r}\text{o}\text{v}\text{i}\text{d}\text{e}\text{d}on\text{a}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{.}\\ \text{J}\text{u}\text{l}\text{y}10& 3-\text{M}\text{a}\text{r}\text{y}\text{C}\text{a}\text{r}\text{t}\text{e}\text{r}\text{t}\text{o}\text{o}\text{k}\text{c}\text{a}\text{s}\text{h}\text{f}\text{r}\text{o}\text{m}\text{t}\text{h}\text{e}business\text{f}\text{o}\text{r}\text{p}\text{e}\text{r}\text{s}\text{o}\text{n}\text{a}\text{l}\text{u}\text{s}\text{e}\text{.}\\ \text{J}\text{u}\text{l}\text{y}17& 4-\text{I}\text{s}\text{s}\text{u}\text{e}\text{d}\text{c}\text{h}\text{e}\text{c}\text{k}644to\text{p}\text{a}\text{y}\text{f}\text{o}\text{r}an\text{a}\text{d}\text{v}\text{e}\text{r}\text{t}\text{i}\text{s}\text{e}\text{m}\text{e}\text{n}\text{t}\text{.}\end{array}$