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 Prepaid Insurance + Debit Normal Balance Credit + Owner, Capital Owner, Withdrawals Supplies Expense Interest Payable Service Revenue