Required Complete the following table by indicating whether a debitor credit is used to increase or decrease the balance of accounts belonging to each category of financial statement elements. The appropriate debit/credit terminology has been identified for the first category (assets) as an example, Category of Elements Used to increase This Element Used to Decrease This Element Debit Credit Assets Llabilities Common stock Retained earnings Revenue Expense Dividends Required Complete the following table by indicating whether each of the following accounts normally has a debit balance or a credit balance Normal Balance Account a Salaries expense b. Consulting revenue Unearned revenue d. Accounts payable e Dividends Land 9 Salaries payable In cash Prepaid Insurance Common stock Interest revenue Rent expense