Complete the following table:

	The normal balance of the account is Dr/Cr?	To increase  the account Dr or Cr?	To decrease  the account Dr or Cr?
Asset accounts (e.g. loan receivable)
Liability accounts (e.g. loan payable)
Equity  (meaning Total Equity*)
*Total Equity is made up of the following accounts:
Share capital
Retained earnings (RE) or Retained profits (RP)
Asset revaluation surplus (ARS)
Income accounts (e.g. Sales)
Expense accounts (e.g. Rent expense)
Dividends declared