Under a double-entry system, show how the entry in each statement is entered in the ledger by using debit or credit to indicate the increase or decrease in the affected account.

Debit or Credit

1.		An increase in Salaries and Wages Expense.	___________________
2.		A decrease in Accounts Payable.	___________________
3.		An increase in Prepaid Insurance.	___________________
4.		An increase in Common stock.	___________________
5.		A decrease in Supplies.	___________________
6.		An increase in Dividends.	___________________
7.		An increase in Service Revenue.	___________________
8.		A decrease in Accounts Receivable.	___________________
9.		An increase in Rent Expense.	___________________
10.		A decrease in Equipment.	___________________