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