can you explain to me what is a/c and Dr.

January "Jomal entries" Acounts tittles Explarations 1) Advectising Costs AlC Dr CbshAlC Amant in \$ Ditoit Ceolit 1010 1010 2) Supphies AlC of Acount AlC $,390 3) Mhsc expenses AK DK Cash Alc 1,670 3990 Cash Alc 16>0 4) Cosh Ale Acounts Dowivable or 12,460 10,460 5) Acounts Payable Alc Dr Cach Ifo 12,320 6) Reparrs 12,300 Cash Ala Di 15,480 Aocants payable 6220 9260 7) Utages Aic of 2160 2160 8) Dividends AlC Dr. 0650 Dividends Payde 2650