Indicate the Account(s) to Be Debited and Credited to Record

Indicate the account(s) to be debited and credited to record the following transactions.
-During liquidation realized less than book value for the store equipment.
Debit ________ & ________ & ________ Credit ________

A) Cash
B) Accounts receivable
C) Allowance for doubtful accounts
D) Merchandise inventory
E) Store supplies
F) Store equipment
G) Accumulated depreciation
H) Notes payable
I) Accounts payable
J) John Partner's, Capital
K) Joy Partner's, Capital
L) John Partner's, withdrawals
M) Joy Partner's, withdrawals
N) Income summary
O) Service revenue
P) Gain on realization
Q) Loss on realization