Davies buys and sells goods on cash and credit terms. The following is a list of her transactions for April 2017: 

(a) Capital introduced by Davies paid into the bank.

(b) Goods purchased on credit terms from Swallow.

(c) Goods sold to Hill for cash.

(d) Cash paid for purchase of goods.

(e) Dale buys goods from Davies on credit.

(f) Motoring expenses paid by cheque.

Required

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