Miley Block Is a Building Consultant A Received Cash in Advance from a
Customer for Accounts

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.

$\begin{array}{llll}\text { 1. } & \text { Accounts Payable } & 7 . & \text { Telephone Expense } \\\text { 2. } & \text { Accounts Receivable } & 8 . & \text { Unearned Revenue } \\\text { 3. } & \text { Cash } & 9 . & \text { Miley Block, Capital } \\\text { 4. } & \text { Consulting Fees Earned } & 10 . & \text { Miley Block, Withdrawals } \\\text { 5. } & \text { Office Supplies } & 11 . & \text { Insurance Expense } \\\text { 6. } & \text { Office Supplies Expense } & 12 . & \text { Prepaid Insurance }\end{array}$

$\begin{array}{lcc}\begin{array}{l}& \text { Debit } & \text { Credit }\\\text { Example: } \\\text { Completed consulting work for a } \\\text { client who will pay at a later date. }& 2 & 4\\\end{array} \\\end{array}$
A. Received cash in advance from a
customer for designing a building
B. Purchased office supplies on credit.
C. Paid for the supplies purchased in B.
D. Received the telephone bill of the
business and immediately paid it.
E. Paid for a 3-year insurance policy