Vicki Lake Is a Computer Consultant

Vicki Lake is a computer consultant.Shown below are (a)several accounts in her ledger with each account preceded by an identification number and (b)several transactions completed by Lake.Indicate the accounts debited and credited when recording each transaction by placing the proper account identification numbers to the right of each transaction.
$\begin{array}{|l|l|l|l|}\hline\text { 1. } & \text { Accounts Payable } & 7 . & \text { Telephone Expense } \\\hline 2 . & \text { Accounts Receivable } & 8 . & \text { Unearned Consulting Fees } \\\hline \text { 3. } & \text { Cash } & 9 . & \text { Common Stock } \\\hline \text { 4. } & \text { Consulting Fees Earned } & 10 . & \text { Dividends } \\\hline \text { 5. } & \text { Office Supplies } & 11 . & \text { Insurance Expense } \\\hline \text { 6. } & \text { Office Supplies Expense } & 12 . & \text { Prepaid Insurance }\\\hline\end{array}$

$\begin{array}{|l|l|c|c|} \hline& & \text { Debit } & \text { Credit } \\\hline & \text { Example } & & \\\hline & \text { Completed consulting work for a client } & 2 & 4 \\\hline \text { A } & \text { Rho will pay at a later date } & & \\\hline & \text { for designing a software package } & & \\\hline \text { B } & \text { Purchased office supplies on credit } & & \\\hline & & & \\\hline \text { C } & \text { Paid for the supplies purchased in B } & & \\\hline & & & \\\hline \text { D } & \text { Received the telephone bill of the business } & & \\\hline & \text { and immediately paid it } & & \\\hline \text { E } & \text { Paid for a 3-year insurance policy } & & \\\hline & & &\\\hline\end{array}$