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.

Account Debited

Account Credited

June $1$

$2$

$3$

$12$