Q$\mathrm{.}2\mathrm{.}1$ Indicate whether the transaction account listed in the left$-$hand column of the table below is increasing or decreasing given the transaction details provided. In addition, state whether the transaction account would be debited or credited AND state which accounting element is applicable to the transaction account i$.$e$.$: whether it is a current asset, non$-$current asset, current liability, etc.

Reproduce the table below in your answer. $(18)$