Indicate whether a debit will increase (I) or decrease (D) each of the following accounts listed in items 1 through 16:
Increase (I) or
Decrease (D) Account

1. Inventory
2. Depreciation expense
3. Accounts payable
4. _ Prepaid rent
5. __ Sales revenue
6. Common stock
7. Wages payable
8. Cost of goods sold
9. Utility expense
10. Equipment
11. Accounts receivable
12. Allowance for uncollectible accounts
13. Bad debt expense
14. Interest expense
15. Interest revenue
16. Gain on sale of equipment