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 Debit Credit Normal Balance Assets Liabilities Common Stock + + + + + Dividends Revenues Expenses + + + +