Build a T-account for each part of the expanded accounting equation. (1) Drag the debit "DR" and credit "CR" labels to the appropriate sides of the T-account. (2) Drag the normal balance label to the correct side of the T-account. (3) Label which side of the t-account increases "+" and decreases "-" that account. View drag and drop keyboard instructions Normal Debit Credit Balance Liabilities Owner, Capital Assets + + + Debit Credit Debit Credit Normal Normal Balance Balance Owner, Withdrawals Revenues Expenses + + +