The following is a series of accounts for Dewan & Allard, Incorporated, which has been operating for two years. The accounts are listed alphabetically and numbered for identification. Following the accounts is a series of transactions. For each transaction, indicate the account(s) that should be debited and credited by entering the appropriate account number(s) to the right of each transaction. If no journal entry is needed, write none after the transaction. The first transaction is given as an example.

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Account No. Account Title Account No. Account Title Accounts Payable Accounts Receivable Advertising Expense Buildings Cash Common Stock Income Tax Expense Income Tax Payable Land Note Payable Prepaid Insurance Salaries and Wages Expense Service Revenue Supplies Supplies Expense 10 12 13 14 15 Transactions Debit Credit a. Example: Issued common stock to new investors b. Performed services for customers this period on credit. c. Punchased on credit but did not use supplies this period. d. Prepaid a fire insurance policy this period to cover the ถext 12 months Purchased a building this period by making a 20 percent cash down payment and signing a note payable for the balance e. f Collected cash for services that had been provided and recorded in the prior year. g Paid cash for wages that had been incurred this period. h. Paid cash for supplies that had been purchased on accounts payable in the prior period. i. Paid cash for advertising expense Incurred advertising expenses this period to be paid next period k. Received cash for services rendered this period. . Used supplies on hand to clean the offices m. Recorded income taxes for this period to be paid at the incured in the current period. _ beginning of the next period. 1. This period a shareholder sold some shares of her stock to another person for an amount above the original issuance price.