Davies buys and sells goods on cash and credit terms. The following is a list of her transactions for April 2010:
1 Capital introduced by Davies paid into the bank.
2 Goods purchased on credit terms from Swallow.
3 Goods sold to Hill for cash.
4 Cash paid for purchase of goods.
5 Dale buys goods from Davies on credit.
6 Motoring expenses paid by cheque.

Required:
State which account in Davies' books of account should be debited and which account should be credited for each transaction.