$\backslash$table$[[,$Date,Transaction$],[4,\frac{02}{02}\frac{?}{2024},\backslash$table$[[$Purchase $4$ Advanced Agility sets from Odin Enterprises,$],[$terms net $30,$ for a wholesale price of $$200\mathrm{.}00$ each to$],[$build $2$ agility training courses indoors and $2$ agility$],[$training courses outdoors in the leased facilities for$],[$onsite agility training services. Cy provides the labor to$],[$build out the agility training courses.$],[$Since the agility training sets purchased will eventually$],[$be sold to customers, record the items as Inventory,$],[$Enter as a Purchase Order. Then enter Bill and add Purchase$],[$Order to the Bill.$]]]]$

a$.$ What are the Accounts and Amounts Debited?

Note: Answer this question in the table shown below. Round your answer to $2$ decimal places.

b$.$ What are the Accounts and Amounts Credited?

Note: Answer this question in the table shown below. Round your answer to $2$ decimal places.