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For each account, identify the type of account it is and whether the changes would be recorded as a debit (DR) or credit (CR).

Account NameType of AccountDebit or Credit
Increase to Notes Receivable
Decrease to Prepaid Rent
Decrease to Cash
Increase to Supplies Expense
Increase to Owners, Capital
Decrease to Accounts Payable (A/P)
Increase to Unearned Revenue
Increase to Fees Earned
Increase to Salaries Payable
Increase to Interest Revenue
Decrease to Unearned Revenue
Increase to Accounts Receivable (A/R)
Decrease to Owners, Capital
Decrease to Supplies
Increase to Owners, Drawing
Increase to Interest Expense