Transactions for the Oleg Thorn Company for the month of June are presented as follows.

June $1$ Oleg Thorn invests $$5,000$ cash in a small welding business of which he is the sole proprietor.

$2$ Purchases equipment on account for $$3,600.$

$3,$$$800$ cash is paid to landlord for June rent.

$12$ Sends a bill to K$.$ Johnsen for $$400$ after completing welding work done on account.

Identify the accounts to be debited and credited for each transaction.

$\backslash$table$[[,$Account Debited,Account Credited$],[$June $1,$Accounts Payable,Advertising Expense$],[2,$Accounts Payable,$],[3,,$Rent Expense$],[12,$Accounts Receivable,$]]$