The following is a list of Brown’s transactions for February 2017: 

(a) Transfer of cash to a bank account.

(b) Cash received from sale of goods.

(c) Purchase of goods paid for by cheque.

(d) Office expenses paid in cash.

(e) Cheques received from customers from sale of goods on cash terms.

(f) A motor car for use in the business paid for by cheque.

Required

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