On january 7, 2016, captec company purchased $4,175 of supplies on account. in captec company’s chart of accounts, the supplies account is no. 15, and the accounts payable account is no. 21. required: a. journalize the january 7, 2016, transaction on page 33 of captec company’s two-column journal. b. prepare a four-column account for supplies. enter a debit balance of $2,200 as of january 1, 2016. enter "balance" in the item column and place a check mark (√) in the posting reference column. c. prepare a four-column account for accounts payable. enter a credit balance of $18,430 as of january 1, 2016. place a check mark (√) in the posting reference column. enter "balance" in the item column and place a check mark (√) in the posting reference column. d. post the january 7, 2016, transaction to the accounts. e. do the rules of debit and credit apply to all companies?