In each transaction below, name the specific account to be debited (DR) AND the specific account to be credited (CR). Remember that the "types" of accounts are: Assets, Liabilities, Revenues, Expenses, Stockholders Equity. These "types" are NOT the "names" of specific accounts. For example: Cash. Accounts Receivable, Supplies ... are specific names of "asset" (type) of account. Accounts Payable. Unearned Revenue ... are specific names of "liability" of accounts. Common Stock, Dividends, Retained Earnings ... are names of "equity" accounts. Service Revenue, Rent Revenue, Sales ... names of "revenue" (types) of accounts. Salary Expense, Rent Expense, Insurance Expense ... names of "expense" accounts. Transaction #2 is completed for you using names of specific accounts. Memory ADE: DEBITS increase Assets, Dividends and Expenses