For each item that follows, indicate whether a debit or a credit applies.
A. Increase in prepaid insurance
B. Increase in utilities expense
C. Increase in commissions earned
D. Increase in supplies
E. Decrease in retained earnings
F. Decrease in income taxes payable
G. Increase in unearned revenue
H. Increase in salaries expense
I. Decrease in notes receivable
J. Increase in common stock