On January 1, Marjorie Walker established a catering service. Listed are accounts to use for transactions (a) through (e), each identified by a number. Following this list are the transactions that occurred in Walkers first month of operation. Indicate for each transaction the accounts that should be debited and credited by placing the account number in the appropriate box.

Number	Account
1.	Cash
2.	Accounts Receivable
3.	Supplies
4.	Prepaid Insurance
5.	Equipment
6.	Truck
7.	Accounts Payable
8.	Notes Payable
9.	Marjorie Walker, Capital
10.	Marjorie Walker, Drawing
11.	Fees Earned
12.	Wages Expense
13.	Rent Expense
14.	Utilities Expense
15.	Truck Expense
16.	Insurance Expense
17.	Miscellaneous Expense

Purchased supplies for cash.
b. Paid the annual premiums on property and casualty insurance.
c. Received cash from customers on account.
d. Paid a creditor on account.
e. Received cash from customer for services provided.