During the month, Be You Co. has a substantial number of transactions affecting each of the following accounts. State for each account whether it is likely to have (a) debit entries only, (b) credit entries only, or (c) both debit and credit entries.

1. Accounts Payable

2. Accounts Receivable

3. Cash

4. Fees Earned

5. Insurance Expense

6. Dividends

7. Supplies Expense