Given the Following Accounts:
[1] Cash
[2] Accounts Receivable
[3] Merchandise Inventory
[4] Supplies $\text {Debit}$

Given the following accounts:
[1] Cash
[2] Accounts receivable
[3] Merchandise inventory
[4] Supplies
[5] Accounts payable
[6] Sales
[7] Sales returns and allowances
[8] Sales discounts
[9] Cost of goods sold
[10] Purchases
[11] Purchase returns and allowances
[12] Purchase discounts
[13] Freight-in
Indicate the account(s) to be debited and credited to record the following transactions.
-Sold merchandise on account - Periodic
$\text {Debit}$$\underline{\quad\quad}$ & $\underline{\quad\quad}$ $\text {Credit}$$\underline{\quad\quad}$ & $\underline{\quad\quad}$