A list of the accounts of Medford Corporation is given below,followed by some selected transactions.Indicate the accounts that should be debited and credited for each transaction closing entry by placing the appropriate account codes in the debit and credit columns provided. $\begin{array}{|c|l|c|l|}
\hline \text { Code } & {\text { Account }} & \text { Cocount } \
\hline \text { A. } & \text { Cash } & \text { I. } & \text { Contributed capital } \
\hline \text { B. } & \text { Prepaid insurance } & \text { J. } & \text { Retained earnings } \
\hline \text { C. } & \text { Accounts receivable } & \text { K. } & \text { Rent revenues } \
\hline \text { D. } & \text { Service trucks } & \text { L. } & \text { Service revenues } \
\hline \text { E. } & \text { Accumulated depreciation } & \text { M. } & \text { Expenses } \
\hline \text { F. } & \text { Accounts payable } & \text { N. } & \text { Income tax payable } \
\hline \text { G. } & \text { Notes payable } & \text { O. } & \text { Income summary } \
\hline \text { H. } & \text { Unearned service revenue } & \text { P. } & \text { Rent payable } \
\hline
\end{array}$

Question

A List of the Accounts of Medford Corporation Is Given