please help

#1 on 2/15, the skateboard company bougbt 2000 of items on account. these are to be sold to customers. what accounts are debited/credited?

#2 at the beginning of the accounting period On January 1, The balance and retained earnings account was $13,000. The company reports total revenues of $16,000, total expenses of $6000, and pays dividends of $5000 during this accounting period. what amount would be shown for retained earnings account on the balance sheet at the end of the accounting period On 12/31?