Selected transactions for Bramble, an interior decorator corporation, in its first month of business, are as follows. a. Issued stock to investors for $16,000 in cash.
b. Purchased used car for $10,700 cash for use in business.
c. Purchased supplies on account for $400.
d. Billed customers $4,010 for services performed.
e. Paid $160 cash for advertising at the start of the business.
f. Received $1,530 cash from customers billed in transaction (4).
g. Paid creditor $400 cash on account.
h. Paid dividends of $530 cash to stockholders.

Required:
For each transaction indicate the basic type of account debited and credited.

transaction          account                    debit                   credit

a.                          cash                         16,000

                            common stock                                   16,000

b.                          vehicles                   10,700

                            cash                                                   10,700

c.                          supplies                   400

                            accounts payable                             400

d.                          accounts rec.          4,010

                            service revenue                                4,010

e.                          adv. expense         160

                            cash                                                   160

f.                           cash                         1,530

                            accounts rec.                                    1,530

g.                          accounts payable   400

                            cash                                                  400

h.                          dividends                 530

                            cash                                                  530

it's d. out with the planting and harvest of the crops.