b) Complete the following table showing which accounts to be debited and which are to be credited in the spaces provided.
| Debit | Credit | ||
| a. | Started a business with cash in hand | ||
| b. | Bought furniture & fittings by credit purchase, payable to Min Min Sdn Bhd | ||
| c. | Paid commission by cheque to an agent for product sold. | ||
| d. | The owner withdrew cash from the bank for self-use. | ||
| e. | Pay salaries to employees by online banking with total of RM 30,000 |