Account Title Balance Sheet or Income Statement account? (mark B/S or l/S) Asset, Liability, or Does account increase Equity Account? on the Debit or the (A,L, or E) Credit? (mark DR or CR) Payroll Taxes Payable Premium on Bond Payable Sales Returns & Allowances Depreciation Expense Account Receivable Common Stock par Supplies Expense Dividends Payable Dividend Revenue Interest Expense Allowance for Doubtful Accounts Equity investments (trading) Franchise Brand Names Unearned Revenue Interest Revenue Gain from disposal of discontinued operation Accounts Payable Income Taxes Receivable Income Taxes Payable COGS Supplies on hand Accumulated Depreciation Additional Paid-in- Capital Bond Sinking Fund Bond Payable Retained Earnings Treasury Stock