a. In the Type of Account column, indicate the nature of each account, using the following abbreviations: Asset A Revenue R Liability L Expense E None of these N

b. In the Increase Side column, indicate the increase side of each account by inserting Dr. or Cr.

Account	Type of Account	Increase Side
(1) Supplies	AELNRA	Dr.Cr.Dr.
(2) Fees Earned	AELNRR	Dr.Cr.Cr.
(3) G. Garrison, Capital	AELNRN	Dr.Cr.Cr.
(4) Accounts Payable	AELNRL	Dr.Cr.Cr.
(5) Salaries Expense	AELNRE	Dr.Cr.Dr.
(6) G. Garrison, Drawing	AELNRN	Dr.Cr.Dr.
(7) Accounts Receivable	AELNRA	Dr.Cr.Dr.
(8) Equipment	AELNRA	Dr.Cr.Dr.
(9) Notes Payable	AELNR	Dr.Cr.