Required

For each of the following independent events, identify the account that would be debited and the account that would be credited. The accounts for the first event are identified as an example.

$\backslash$table$[[$Event$,$Account Debited,Account Credited$],[$a$.$ Received cash by issuing common stock.,Cash,Common stock$],[$b$.$ Received cash for services to be performed in the future.,,$],[$c$.$ Paid salaries payable.,,$],[$d$.$ Provided services on account.,,$],[$e$.$ Paid cash for operating expenses,,$],[$f$.$ Purchased supplies on account.,,$],[\backslash$table$[[$g$.$ Recognized revenue for services completed. Cash had been$],[$collected in Event b$.]],,],[$h$.$ Recognized accrued salaries expense.,,$],[$i$.$ Recognized expense for supplies used during the period.,,$],[$j$.$ Performed services for cash.,,$],[$k$.$ Paid accounts payable.,,$],[$L$.$ Received cash in payment of accounts receivable.,,$],[$m$.$ Paid a cash dividend to the stockholders.,,$]]$