Transactions for the Sheldon Cooper Company, which provides welding services, for the month of June are presented as follows. June 1 Sheldon Cooper invests $4,000 cash in exchange for shares of common stock in a small welding business. 2 Purchases equipment on account for $1,200. 3 Pays $800 cash to landlord for June rent. 12 Bills P. Leonard $300 after completing welding work done on account. Identify the accounts to be debited and credited for each transaction. June 1 2 3 12 Account Debited Account Credited