Drag the account types to form the expanded accounting equation. Begin the equity section with capital. Then, identify whether the item increases, '+', or decreases, '-', equity. Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and "+" or " " ", Drag the account types to form the expanded accounting equation. Begin the equity section with capital. Then, identify whether the item increases, '+', or decreases, '-', equity. Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and "+" or