Identify whether a debit or credit results in the indicated change for each of the following accounts.

a. To increase Land

f. To decrease Prepaid Rent

b. To decrease Cash g. To increase Notes Payable

c. To increase Fees Earned (Revenues) h. To decrease Accounts Receivable

d. To increase Office Expense i. To increase Common Stock

e. To decrease Unearned Revenue j. To increase Store Equipment