3) State the decrease side (debit or credit) for each of the following accounts. a. Prepaid Expenses b. Contributed Capital c. Buildings 1 d. Unearned Revenue e. Dividends f. Notes Receivable g. Interest Payable h. Sales Revenue i. Cost of Sales 4) Prepare journal entries in good form for the following transactions for the Calorie Corp. a. Owner invested cash of $12,000 and office equipment valued at $7,500 into the business, receiving common shares in exchange. b. Purchased supplies for cash, $1,000. C. Paid $750 for one month's rent on the store. d. Billed a client $1,500 for services rendered. e. Owner received a dividend of $300