Complete the following table by indicating whether a debit or credit is used to increase or decrease the balance of the following accounts. The appropriate debit/credit terminology has been identified for the first account as an example.

Used to Increase Used to Decrease Account Titles This Account This Account Insurance Expense Rent Expense Prepaid Rent Interest Revenue Debit Credit Accounts Receivable Accounts Payable Common Stock Land Unearned Revenue Service Revenue Retalned Earnings