For Each Transaction Provided, Choose the Appropriate Account from the List

For each transaction provided, choose the appropriate account from the list that would receive a debit entry as a result of the transaction. (Choices may be used more than once.)
-borrowing cash

A) Cash
B) Accounts Receivable
C) Supplies
D) Prepaid Insurance
E) Land
F) Equipment
G) Accounts Payable
H) Unearned Revenues
I) Notes Payable
J) Common Shares
K) Retained Earnings
L) Service Revenue
M) Salary Expense
N) Insurance Expense
O) Utilities Expense
P) Dividends