Use the following list of accounts to identify the accounts that would be used in the journal entry for each transaction given below. Write the appropriate number in each debit and credit blank. Accounts Payable Accounts Receivable Cash Retained Earnings Notes Payable Operating Expenses Equipment Unearned Revenue Prepaid Insurance Service Revenue Determine whether each item would be an implicit (I) or explicit transaction Credit purchases Theft of a piece of equipment Payment of dividends Accruing interest expense on a bond payable Depreciation at the end of the year Purchase of supplies Cash purchases Expiration of prepaid rent