Study Appendix $15$B$.$ Determine for the following transactions whether the account named in parentheses is to be debited or credited:

Sold merchandise $($Merchandise Inventory$),$ $$1,000$

$2$ Received cash from customers on accounts due $($Accounts Receivable$),$ $$2,450$

Paid rent in advance $($Prepaid Expenses$),$ $$1,250$

Borrowed money from First National Bank $($Notes Payable$),$ $$12,000$

Paid dividends $($Cash$),$ $$800$

Delivered merchandise to customers $($Merchandise Inventory$),$ $$3,500$

Paid O'Brien Associates $$3,000$ owed them $($Accounts Payable$)$

Bought merchandise on open account $($Accounts Payable$),$ $$5,400$

Please just answer credit or debit for all $8$ not just $1$