Exercise 1: Fill the gap with "debited" or "credited" (30 pts)1. According to double-entry rules, if a liability increases, liability account will be 2. According to double-entry rules, drawings account is always 3. According to double-entry rules, purchases account is always 4. According to double-entry rules, Sales account is always 5. Refer to ‘Cash Sales’ transaction, Sales account is 6. Refer to ‘Cash Sales’ transaction, Cash/ Bank account is 7. Refer to ‘Credit Sales’ transaction, Sales account is 8. Refer to ‘Credit Sales’ transaction, debtor’s account is 9. Refer to ‘Returns Inwards’ transaction, Returns Inwards account is 10. Refer to ‘Returns Inwards’ transaction, debtor’s account is 1…………… 2…………… 3……………… 4……………… 5………