For each transaction, identify which account is debited and which account is credited. Use proper account titles (Cash, Accounts Receivable, etc).

Transaction	Debit	Credit
Received cash on account from a customer
Paid dividends to stockholders
Purchased office supplies on account
Received cash from customers for services to be performed next month
Paid employee's salary

Received a bill for utilities to be paid next month
Performed services on account
Paid cash for a 12-month insurance policy, coverage starting next month
Paid rent for current month
Borrowed cash from bank for business use and signed a note