In the Space Provided, Briefly Explain Each of the Following

In the space provided, briefly explain each of the following financing process transactions. $$\begin{array} { | l | l | l | } \hline { \text { Explanation } } & { \begin{array} { c } \text { Account } \\\text { debited }\end{array} } & { \begin{array} { c } \text { Account } \\\text { credited }\end{array} } \\\hline \text { a. } & \text { Cash } & \text { Bonds payable } \\\hline \text { b. } & \text { Interest expense } & \text { Interest payable } \\\hline \text { c. } & \text { Treasury stock } & \text { Cash } \\\hline \text { d. } & \text { Cash } & \text { Common stock } \\\hline \text { e. } & \text { Retained earnings } & \text { Cash } \\\hline\end{array}$$