Matching debit and credit terminology with accounting elements

Required
Complete the following table by indicating whether a debit or credit is used to increase or decrease the balance of accounts belonging to each category of financial statement elements. The appropriate debit/credit terminology has been identified for the first category (assets) as anexample.

Used to Increase This Element Used to Decrease This Element Category of Elements Credit Assets Liabilities Common Stock Retained Earnings Revenue Expense Dividends Debit