a. Indicate on which side of these accounts—debit (Dr) or credit (Cr)—you would record an increase.

_________ Accounts Receivable 

_________ Salaries Expense

_________ John Ladner, Capital 

_________ Interest Payable

_________ Service Revenue 

_________ Furniture

b. Indicate on which side of these accounts—debit (Dr) or credit (Cr)—you would record a decrease.

_________ Note Payable 

_________ Land

_________ Cash 

_________ Accounts Payable

_________ Income Tax Payable 

_________ Income Tax Expense