Try another version of this question 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 Name Type of Account Debit or Credit Decrease to Owners, Capital Increase to Salaries Payable Increase to Owners, Capital Increase to Unearned Revenue Decrease to Unearned Revenue Decrease to Cash Increase to Accounts Receivable (A/R) Increase to Interest Expense Increase to Supplies Expense Increase to Fees Earned Increase to Notes Receivable Decrease to Accounts Payable (A/P) Decrease to Supplies Increase to Owners, Drawing Decrease to Prepaid Rent Increase to Interest Revenue Account Name Type of Account Debit or Credit Decrease to Owners, Capital Owners Equity Debit Increase to Salaries Payable Liability Credit Increase to Owners, Capital Owners Equity Credit Increase to Unearned Revenue Liability Credit Decrease to Unearned Revenue Liability Debit Decrease to Cash Asset Credit Increase to Accounts Receivable (A/R) Asset Debit Increase to Interest Expense Expense Debit Increase to Supplies Expense Expense Debit Increase to Fees Earned Revenue Credit Increase to Notes Receivable Asset Debit Decrease to Accounts Payable (A/P) Liability Debit Decrease to Supplies Asset Credit Increase to Owners, Drawing Owners Equity Debit Decrease to Prepaid Rent Asset Credit Increase to Interest Revenue Revenue Credit