For each account, identify if the change would be recorded as a debit (DR) or credit (CR). 11. Increase to Cash 12. Decrease to Accounts Payable 13. Increase to Common Stock 14. Increase to Unearned Revenue 15. Decrease to Accounts Receivable 16. Increase to Interest Revenue 17. Increase to Rent Expense 18. Decrease to Office Supplies 19. Increase to Prepaid Rent 20. Increase to Notes Payable Consider the following accounts and identify each as an asset (A), liability (L), or equity (E). 1. Rent Expense 2. Common Stock 3. Furniture 6. Accounts Payable 7. Unearned Revenue 8. Notes Receivable 9. Dividends 4. Service Revenue 5. Prepaid Insurance 10. Insurance Expense