2. For each of the following accounts, indicate A) the financial statement the account is included on, B) if the account has a natural debit (DR) or credit (CR) balance, C) if a credit to the account will increase (incr) or decrease (decr) the account balance, and D) if the account is closed out at the end of the accounting period. A B D Balance Sheet or Income Statement DR or CR Incr or Decr Yes or No Accounts receivable Supplies expense Paid in capital in excess of par Inventory Notes payable Interest income Prepaid rent Amortization expense