Following is a list of account titles. Each of the transactions listed below is a cash transaction. Choose the account title that should be used to record the non-cash side of each transaction. The first one has been done for you as an example.

1. Accounts Receivable

2. Vehicles

3. Common Shares

4. Dividends

5. Interest Expense

6. Merchandise Inventory

7. Bank Loan Payable

8. Prepaid Insurance

9. Professional Fees Expense

10. Rent Expense

11. Sales

12. Unearned Revenue

13. Salaries Expense

___________ (a) Issued common shares.

___________ (b) Repaid amount owing on bank loan payable.

___________ (c) Paid dividend.

___________ (d) Paid for accounting services.

___________ (e) Paid insurance in advance for the next year.

___________ (f) Paid interest on a bank loan.

___________ (g) Paid rent for the current month.

___________ (h) Paid salaries to employees.

___________ (i) Purchased a truck.

___________ (j) Purchased merchandise for resale.

___________ (k) Collected account due from a customer.

___________ (l) Sold merchandise inventory to a customer.

___________ (m) Received an advance as a deposit for future services from a customer.