Indicate the Account(s) to Be Debited and Credited to Record

Indicate the account(s) to be debited and credited to record the following transactions.

-Sold merchandise in exchange for cash. - Perpetual
Debit ________ & ________ Credit ________ & ________

A) Cash
B) Accounts receivable
C) Merchandise inventory
D) Supplies
E) Accounts payable
F) Sales
G) Sales returns and allowances
H) Sales discounts
I) Cost of goods sold
J) Purchases
K) Purchase returns and allowances
L) Purchase discounts
M) Freight-in