State the balance on the following types of account (debit, credit, or either):

(a)

Capital

(b)

Sales

(c)

Purchases

(d)

Returns outwards

(e)

Equipment

(f)

Loan from bank

(g)

Bank

(h)

Rent received

(i)

Rent (as an expense)

(j)

Creditors — amounts owing to suppliers.