For each of the following, indicate

(a) If the account is an asset, liability, or owner's equity account; and

(b) Whether you would use a debit or credit to record the change:

1. Increase in D. Parmelee, Capital

2. Decrease in Cash

3. Decrease in Notes Payable

4. Increase in Rent Expense

5. Increase in D. Parmelee, Drawings

6. Increase in Equipment

7. Increase in Accounts Payable

8. Increase in Service Revenue