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Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and + or Debit Credit : Normal Balance Land

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Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and "+" or Debit Credit : Normal Balance Land Owner, Capital Owner, Withdrawals + - + - + - + - + - + - Insurance Expense Rent Payable Service Revenue + - + - + - +

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