Identify whether a debit or credit yields the indicated change for each of the following accounts.
a.  To increase Store Equipment
b.  To increase Land
c.  To decrease Cash
d.  To increase Utilities Expense
e.  To increase Fees Earned

f.  To decrease Unearned Revenue

g.  To decrease Prepaid Insurance

h.  To increase Notes Payable

i.  To decrease Accounts Receivable

j.  To increase Owner Capital