Part III. Journal Entries: (46 Points) Following the list of accounts is a series of business transactions. For each transaction you are to Instructions: Selected ledger accounts along with identifying account numbers are listed below. indicate the proper accounts to be debited and credited by placing the appropriate account numbers in the space provided 11. Cash 12. Accounts Receivable 13. Allowance for Doubtful Accounts 23 Unearned Fees 14. Supplies 21. Accounts Payable 22. Salaries Payable 51. Cost of Goods Sold 52. Salary Expense 53. Supplies Expense 54. Insurance Expense 55. Rent Expense 56. Depreciation Exp-Equip 57. Uncollectible Account Ex 15. Prepaid Insurance 16. Merchandise Inventory 31. Capital Stock 32. Retained Earnings 33. Dividends 17. Equipment 18. Accumulated Depreciation-Equip41. Professional Fees Revenue 34. Income Summary 42. Sales Revenue 43. Sales Discount 58. Misc. Expense