accounts. State for each account whether it is likely to have (a) debit entries only, (b) credit entries only, or (c) both debit and credit entries. ___ (1) ___ (2) ___ (3) ___ (4) ___ (5) Advertising Expense Service Revenue Accounts Payable Accounts Receivable Owners Capital _____ (6) _____ (7) _____ (8) _____ (9) _____ (10) Owners Drawings Cash Salaries and Wages Expense Notes Payable Insurance Expense