Identify whether a debit or credit entry would be made to record the indicated change in each of the following accounts:
a. To increase Notes Payable
b. To decrease Accounts Receivable
c. To increase Owner, Capital
d. To decrease Unearned Fees
e. To decrease Prepaid Insurance
f. To decrease Cash
g. To increase Utilities Expense
h. To increase Store equipment
i. To increase Owner, Withdrawals
k. To decrease Rent Payable
1. To decrease Prepaid Rent
m. To increase Supplies
n. To increase Supplies Expense
o. To decrease Accounts Payable