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 Building - + Debit Normal Balance Credit Common Stock + Dividends + + Debit Credit Debit Credit Debit Credit Normal Normal Normal Balance Balance Balance Depreciation Expense- + Equipment + - Utilities Payable Service Revenue + - + + - Debit Credit Debit Credit Normal Balance