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. Accourits Payable
2. Accounts Receivable
3. Cash
4. Consulting Fees Earned
5. Office Supplies
6. Office Supplies Expense
7. Telephone Expense
8. Unearned Revenue
9. Common Stock
10. Dividends
11. Insurance Expense
12. Prepaid Insurance
$\begin{array}{|l|l|l|l|} \hline & & \text { Debit } & \text { Credit } \\\hline& \text { Example: } & 2 & 4 \\ \hline & \begin{array}{l}\text { Completed consulting work for a client } \\\text { who will pay at a later date. }\end{array} & & \\\hline \text { A. } & \begin{array}{l}\text { Received cash in advance from a } \\\text { customer for designing a building }\end{array} & & \\\hline \text { B. } & \text { Purchased office supplies on credit. } & & \\\hline \text { C. } & \text { Paid for the supplies purchased in B. } & & \\\hline & \text { Received the telephone bill of the } & & \\\text { D. } & \text { business and immediately paid it. } & & \\\hline \text { E. } & \text { Paid for a 3-year insurance policy } & &\\\hline\end{array}$