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