Identify which Financial Statement Element for Account to be Debited apply to each item described below:

$1.$ A cash dividend is declared and paid to shareholders.

$2.$Cash is used to purchase a machine that will be used in the production process over the next five years.

$3.$Income taxes are calculated based on a company$$s profit.$$ The taxes will be paid next year

$4.$A shareholder invests money in a business in exchange for issued shares.

$5.$An insurance settlement is received for a fully depreciated asset that was destroyed in a fire

$6.$An allowance for doubtful accounts is established based on estimates of future uncollectible accounts.