Debits & Credits

An increase in the Accounts Payable account would be a

• Debit

• Credit

An increase in the Cash account would be a

• Debit

• Credit

An increase in the Land account would be a

• Debit

• Credit

An increase in the Accounts Receivable account would be a

• Debit

• Credit

An increase in the Owner's Equity account would be a

• Debit

• Credit

An increase in the Supplies account would be a

• Debit

• Credit

An increase in the Prepaid Insurance account would be a

• Debit

• Credit

An increase in the Revenue (Sales) account would be a

• Debit

• Credit

A decrease in the Owner's Equity (DRAWING) account would be a:

• Debit

• Credit

An increase in the Equipment account would be a

• Debit

• Credit