On January 1, 2010, Cary Parsons Established a Catering Service

On January 1, 2010, Cary Parsons established a catering service. Listed below are accounts to use for transactions (a) through (d), each identified by a number. Following this list are the transactions that occurred during the first month of operations. You are to indicate for each transaction the accounts that should be debited and credited by placing the account number(s) in the appropriate box.
$\begin{array}{|l|l|}\hline 1 . & \text { Cash } ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~\\\hline 2 . & \text { Accounts Receivable } \\\hline 3 . & \text { Supplies } \\\hline 4 . & \text { Prepaid Insurance } \\\hline 5 . & \text { Equipment } \\\hline 6 . & \text { Truck } \\\hline 7 . & \text { Notes Payable } \\\hline 8 . & \text { Accounts Payable } \\\hline 9 . & \text { Cary Parsons, Capital } \\\hline 10 . & \text { Cary Parsons, Drawing } \\\hline 11 . & \text { Fees Earned } \\\hline 12 . & \text { Wages Expense } \\\hline 13 . & \text { Rent Expense } \\\hline 14 . & \text { Utilities Expense } \\\hline 15 . & \text { Truck Expense } \\\hline 16 . & \text { Miscellaneous Expense } \\\hline & \\\end{array}$