what do you credit and debit and how much?

On January 12th 2023, JMI purchased 500 Android Cellular phones @ $30 per unit on account from BBI Inc. Terms 3/10, n/30, FOB Shipping point. The responsible party pays Heavyweight Transport $300 in cash for delivery of the cell phones. A/C Account Description Debit Credit 15,000 A equipment accounts payable L 15.000 SE transport expense 300 300 cash On January 12th 2023, JMI purchased 500 Android Cellular phones @ $30 per unit on account from BBI Inc. Terms 3/10,n/30, FOB Shipping point. The responsible party pays Heavyweight Transport $300 in cash for delivery of the cell phones. A/C Account Description Debit Credit 15,000 A inventory accounts payable L 15,000 SE transport expense 300 A cash 300