Rockey Company borrows $$55,500$ on August $1$ from the bank by signing a $$55,500,12\%,3-$year note payable. Interest will be repaid at maturity.

Chart of Accounts

$\backslash$table$[[$Assets$,$Liabilities,Stockholders' Equity$],[$Cash$,$Accounts Payable,Common Stock$],[$Accounts Receivable,Unearned Revenue,Retained Earnings$],[\backslash$table$[[$Allowance for$],[$Doubtful Accounts$]],$Interest Payable,Sales Revenue$],[$Inventory$,$Taxes Payable,$\backslash$table$[[$Sales Returns and$],[$Allowances$]]],[$Supplies$,$Notes Payable,Sales Discounts$],[$Prepaid Insurance,Interest Expense,$],[$Equipment$,$Bad Debt Expense,$],[$Building$,$Advertising Expense,$],[$Land$,$Insurance Expense,$],[$Accumulated$,$Wages and Salaries,$],[$Depreciation$,,]]$

List debit transactions first and then list credit transactions.