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


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   x    (   ) π DNE
( ) ( ] [ ) [ ] —∞ DNE
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