Ecuyer Inc. had the following transactions during the month of December, 2022. Identify the account to be debited and the account to be credited for each transaction.

Transaction		Debit		Credit
1. Paid for online advertising for the month of December.		?Accounts PayableAdvertising ExpenseAccounts ReceivableCashPrepaid AdvertisingUnearned Service RevenueSuppliesSalaries and Wages Expense		?Prepaid AdvertisingCashAccounts ReceivableSalaries and Wages ExpenseAdvertising ExpenseUnearned Service RevenueAccounts PayableSupplies
2. Paid for advertising to be run in print media during January and February, 2023.		?Unearned Service RevenueAccounts PayableAccounts ReceivableSuppliesSalaries and Wages ExpenseAdvertising ExpensePrepaid AdvertisingCash		?Salaries and Wages ExpensePrepaid AdvertisingAdvertising ExpenseCashUnearned Service RevenueAccounts ReceivableAccounts PayableSupplies
3. Collected cash on account.		?CashAccounts ReceivableUnearned Service RevenueAdvertising ExpenseAccounts PayableSalaries and Wages ExpenseSuppliesPrepaid Advertising		?Advertising ExpenseSuppliesCashAccounts ReceivablePrepaid AdvertisingUnearned Service RevenueAccounts PayableSalaries and Wages Expense
4. Collected cash for services to be performed in January, 2023.		?CashAccounts ReceivableUnearned Service RevenuePrepaid AdvertisingSalaries and Wages ExpenseAccounts PayableSuppliesAdvertising Expense		?Advertising ExpensePrepaid AdvertisingCashAccounts ReceivableUnearned Service RevenueAccounts PayableSalaries and Wages ExpenseSupplies