Using the Following Accounts

Using the following accounts:
Indicate the account(s) to be debited and credited to record the following transactions.
-Issued bonds at face value in exchange for equipment.
Debit ________ Credit ________

A) Cash
B) Bond Sinking fund
C) Equipment
D) Building
E) Land
F) Accounts payable
G) Notes payable
H) Bond payable
I) Bond interest payable
J) Premium on bonds payable
K) Discount on bonds payable
L) Common stock
M) Retained earnings
N) Sinking fund earned
O) Bond interest expense
P) Gain on retirement
Q) Loss on retirement