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