ACC $201$ TEXT HW CH$13$a

EX$13-1$B

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.

$\backslash$table$[[$Account Titles,$\backslash$table$[[$Used to Increase$],[$This Account$]],\backslash$table$[[$Used to Decrease$],[$This Account$]]],[$Insurance Expense,,$],[$Rent Expense,,$],[$Prepaid Rent,,$],[$Interest Revenue,,$],[$Accounts Receivable,credit,debit$],[$Accounts payable,,$],[$Common Stock,,$],[$Land$,,],[$Unearned Revenue,credit,debit$],[$Service Revenue,,$],[$Retained Earning,,$]]$