(Debits and credits) Indicate whether the following accounts increase with debits, or with credits:

A. Bank loans payable

B. Printing expense

C. Dividends to shareholders

D. Land

E. Prepaid expenses

F. Wages payable to employees

G. Sales revenues

H. Interest revenues

I. Common stock (an equity account)

(Debits and credits) Indicate whether the following accounts increase with debits, or with credits:

A. Cash

B. Taxes payable

C. Telephone expense

D. Account payable

E. Retained earnings

F. Service fees revenues

G. Gain on sale of building

H. Accounts receivable