Adam has just gone into business. The following is a list of his transactions for the month of January 2017: 

(a) Cash paid into the business by Adam.

(b) Goods for resale purchased on cash terms.

(c) Van bought for cash.

(d) One quarter’s rent for premises paid in cash.

(e) Some goods sold on cash terms.

(f) Adam buys some office machinery for cash.

Required

State which account in Adam’s books of account should be debited and which account should be credited for each transaction.