R. Dalberg operates Dalberg€™s Tours. The company has the following chart of accounts:

Using the chart of accounts, record the following transactions in pairs of T accounts. Give the T account to be debited first and the account to be credited to the right. Show debit and credit and plus and minus signs. (Example: Received and paid the bill for the month€™s rent, $ 480.)

a. Received and paid the electric bill, $ 175.
b. Bought supplies on account, $ 135.
c. Paid for insurance for one year, $ 580.
d. Made a payment on account to a creditor, $ 65.
e. Received and paid the telephone bill, $ 186.
f. Sold services on account, $ 1,375.
g. Received and paid the gasoline bill for the van, $ 130.
h. Received cash on account from customers, $ 1,458.
i. Dalberg withdrew cash for personal use, $700.

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Assets Cash Accounts Receivable Supplies Prepaid Insurance Display Equipment Van Office Equipment Liabilities Accounts Payable Revenue Income from Tours Owner's Equity R. Dalberg, Capital R. Dalberg, Drawing Expenses Wages Expense Gas Expense Advertising Expense Utilities Expense Rent Expense Cash Debit Credit Debit Credit 480 480