For Each Transaction, Identify Which Account Is Debited and Which

For each transaction, identify which account is debited and which account is credited. Use proper account titles.
$$\begin{array} { | l | l | l | } \hline { \text { Transaction } } & \text { Debit } & \text { Credit } \\\hline \text { Received a bill for utilities to be } & & \\\text { paid next month } & & \\\hline \text { Performed services on account } & & \\\hline \text { Paid cash for a 12-month } & & \\\text { insurance policy, coverage } & & \\\text { tarting next month } & & \\\hline \text { Paid rent for the current month } & & \\\hline \text { Borrowed cash from the bank for } & & \\\text { business use; a note was signed } & & \\\hline\end{array}$$