Pearson ACT https://act.pearsoncmg.com/test-out/1 Drag the account types to form the expanded accounting equation. Begin the equity section with Contributed Capital + Retained Earnings. Then, identify whether the item increases, '+', or decreases, '-', equity. Cash Accounts. Receivable = Accounts Payable Unearned Revenues Assets: + Liabilities: Common Stock + Revenues Expenses Dividends: Enter the missing value to balance the equation.