1. Purchased new equipment for $4,700 by issuing a check for $3,000 as a down payment with the balance due in 30 days.
2. Returned damaged supplies and received an $150 cash refund.
3. Purchased supplies for $400 on account.
4. Provided services for $7,800 on credit.
5. Issued a check for $1,100 to pay a creditor on account.
6. Issued checks for $4,400 to pay the employees their monthly salaries.
7. Issued a check for $500 to pay the monthly telephone bill.

Determine the accounts and amounts to be debited and credited for the above transactions for Madison's Clock Repair.