1. identify each account as an asset (a), liability (l), or equity (e).
2. identify whether the account is increased with a debit (dr) or credit (cr)3. identify whether the normal balance is a debit (dr) or credit (cr)
a) interest revenue
b) accounts payable
c) common stock
d) office supplies
e) advertising expense
f) unearned revenue
g) prepaid rent
h) utilities expense
i) dividends
j) service revenue