Corby is in business as a retail distributor. The following is a list of his transactions for March 2017: 

(a) Goods purchased from Smith on credit.

(b) Corby introduces further capital in cash into the business.

(c) Goods sold for cash.

(d) Goods purchased for cash.

(e) Cash transferred to the bank.

(f) Machinery purchased, paid for in cash.

Required

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