For Each Transaction,identify Which Account Is Debited and Which Account

For each transaction,identify which account is debited and which account is credited.Use proper account titles.
$$\begin{array} { | l | l | l | } \hline { \text { Transaction } } & \text { Debit } & \text { Credit } \\\hline \text { Received a bill for utilities to } & & \\\text { be paid next month } & & \\\hline \text { Performed services on account } & & \\\hline \text { Paid cash for a 12-month } & & \\\text { insurance policy, coverage } & & \\\text { starting next month } & & \\\hline \text { Paid rent for the current month } & & \\\hline \text { Borrowed cash from the bank } & & \\\text { for business use; a note was } & & \\\text { signed } & & \\\hline\end{array}$$