Miley Block Is a Building Consultant

Miley Block is a building consultant. Shown below are (a) several accounts in her ledger with each account preceded by an identification number, and (b) several transactions completed by Block. Indicate the accounts debited and credited when recording each transaction by placing the proper account identification numbers to the right of each transaction.
1. Accounts Payable 7. Telephone Expense
2. Accounts Receivable 8. Unearned Revenue
3. Cash 9. Common Stock
4. Consulting Fees Earned 10. Dividends
5. Office Supplies 11. Insurance Expense
6. Office Supplies Expense 12. Prepaid Insurance
$\begin{array} { | l | l | c | c | } \hline && \text { Debit } & \text { Credit } \\\hline & \text { Example: } & 2 & 4 \\\hline & \text { Completed consulting work for a client } & & \\ & \text { who will pay at a later date. } & & \\\hline & \text { Received cash in advance from a } & & \\ \text { A. } &\text { customer for desioning a building }\\\hline \text { B. } & \text { Pustomer for designing a building } & & \\\hline \text { C. } & \text { Paid for the supplies purchased in B. } & & \\\hline & \text { Received the telephone bill of the } & & \\ \text { D. } & \text { business and immediately paid it. } & & \\\hline \text { E. } & \text { Paid for a 3-year insurance policy } & & \\\hline\end{array}$