Need help understanding debit and credit for this homework assignment. Last tutor did not understand. Original balance sheet first ending 91/. Questions follow below

company's balance sheet accounts had the following balances on September 1, 20X0, the beginning of a fiscal year: Ithaca Espresso Balance Sheet Accounts, September 1, 20X0 Cash $ 13,000 Accounts receivable 5,200 Merchandise inventory 77,800 Prepaid rent 4,000 Store equipment 21,000 Accumulated depreciation, store equipment $ 6,150 Accounts payable 40,000 Paid-in capital 30,000 Retained earnings 44.850 $121,000 $121,000 Summarized transactions for September were as follows