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	C	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