Question

I am having a serious issue with T accounts and classification. Itseems very backwards, and I'm hoping someone can clear it up a bitfor me. This is what I have worked so far, however I am quitecertain (since my T accounts aren't coming out right) that I have afew errors.

The question: For each transaction that follows, indicate whichaccount is debited and which account is credited.

May 2 Leon Bear started a computer programming business, Bear’sProgramming Service, Inc., by investing $5,000 in exchange forcommon stock.
Credited: Common Stock Debited: Cash

5 Purchased a computer for $2,500 in cash.
Credited: Cash Debited: Equipment

7 Purchased supplies on credit for $300.
Credited: Accounts Payable Debited: Supplies

19 Received cash for programming services performed, $500.
Credited: Programming Revenue Debited: Cash

22 Received cash for programming services to be performed,$600.
Credited: Unearned Programming Revenue Debited: AccountsReceivable

25 Paid the rent for May, $650.
Credited: Cash Debited: Rent

31 Billed a customer for programming services performed,$250.
Credited: Programming Revenue Debited: Accounts Receivable