Ten Independent Transactions for Scooter Corporation Are Listed Below

Ten independent transactions for Scooter Corporation are listed below. A list of accounts used to record the economic effects of transactions in terms of the fundamental accounting model is given below. You are to indicate the accounts to be debited and credited for each transaction by entering the appropriate letter in each blank.
$$\begin{array}{l}\begin{array} { | l | l | } \hline \text { ACCOUNTS } \\\hline \text { A. Cash } & \text { G. Dividends Declared } \\\hline \text { B. Trade Receivables } & \text { H. Share Capital } \\\hline \text { C. Office Equipment } & \text { I. Services Revenue } \\\hline \text { D. Accumulated Depreciation } & \text { J. Operating Expenses } \\\hline \text { E. Trade Payables } & \text { K. Interest Expense } \\\hline \text { E. Notes Payable } & \text { L. Retained Earnings } \\\hline\end{array}\\\\\begin{array} { | l | l | l | } \hline \text { Transaction } & \text { Debit } & \text { Credit } \\\hline \text { 1. Purchased office equipment for cash } & & \\\hline \text { 2. Issued shares for cash } & & \\\hline \begin{array} { l } \text { 3. Recorded depreciation expense on the office } \\\text { equipment }\end{array} & & \\\hline \text { 4. Borrowed cash from the bank on a note payable } & & \\\hline \text { 5. Provided services on credit } & & \\\hline \text { 6. Paid operating expenses with cash } & & \\\hline \text { 7. Provided services for cash } & & \\\hline \text { 8. Paid interest on notes payable } & & \\\hline \begin{array} { l } \text { 9. Incurred operating expenses, but cash has not been } \\\text { paid }\end{array} & & \\\hline \text { 10. Declared and paid cash dividends to shareholders } & & \\\hline\end{array}\end{array}$$