For each transaction below, state the account name to be debited and the account name to be credited to record the journal entry. a) Received cash on account. b) Purchased supplies for cash. c) Owner invests cash into the business. d) Purchased land by taking on a bank loan. e) Performed services for cash. f) Paid salary of employees for the current period. g) Performed services on account. h) Purchased equipment for cash. i) Paid a supplier on account. j) Purchased furniture on account. Debit Credit Example: Advertising expense Land a) b) c) d) e) f) g) h) i) j)