State the account to be debited and the account to be credited for the following transactions. Choose from the following list of accounts: cash, accounts receivable, supplies, equipment, land, accounts payable, note payable, capital, withdrawals, service revenue, utilities expense, and salary expense.

a) Purchased equipment for cash.

b) Performed services for cash.

c) Owner invests cash into the business.

d) Purchased supplies for cash.

e) Purchased equipment by issuing a note payable.

f) Purchased supplies on account.

g) Performed services on account.

h) Received cash on account.

i) Paid a creditor on account.

j) Paid salary of employees for the current period.

k) Owner invested land into the business.