Transactions for the Daniel Hudson Company for the month of June are presented below. Identify the accounts to be debited and credited for each transaction.

June

1

Dan Hudson invests $5,000 cash in a small welding business of which he is the sole proprietor.

2

Purchases equipment on account for $2,100.

3

800 cash is paid to landlord for June rent.

12

Bills O. Guillen $300 for welding work done on account.