D. 19 180braed on the left side of a T-account. 4. A debit is used to record: A. A decrease in an asset account. B. A decrease in an expense account. C. An increase in a revenue account. D. An increase in the balance of the owner's withdrawals account. 5. A credit is used to record: A. A decrease in an expense account. B. A decrease in an asset account. C. A D. All of these. n increase in an unearned revenue account