Indicate for each of the following transactions whether an accountant will debit or credit the account named

Question:

Indicate for each of the following transactions whether an accountant will debit or credit the account named in parentheses (use dr. or cr.):
1. Sold merchandise (Merchandise Inventory), $1,500
2. Bought merchandise on account (Merchandise Inventory), $4,000
3. Paid Napoli Associates $3,000 owed them (Accounts Payable)
4. Received cash from customers on accounts due (Accounts Receivable), $2,000
5. Bought merchandise on open account (Accounts Payable), $5,000
6. Borrowed money from a bank (Notes Payable), $10,000
7. Sold merchandise (Cost of Goods Sold) $1,500