Account Element Debit Credit 1. Accounts Payable 2. Rizal, Capital 3. Accounts Receivable 4. Rizal, Withdrawal 5. Equipment 6. Fees earned 7. Interest expense 8. Prepaid Insurance 9. Unearned Fees 10. Accrued Expense Please identify each of the following accounts as assets, liability, equity, income or expense (Element column). In addition, provide "+" or "-" to Debit or Credit column if you think the debit or credit entry of the account will result in increase (+) or decrease (-) to the balance of such account