EB $16.$ LO $3\mathrm{.}5$For each of the following items, indicate whether a debit or a credit applies.increase in retained earningsdecrease in prepaid rentincrease in dividendsdecrease in salaries payableincrease in accounts receivabledecrease in common stockdecrease in prepaid insurancedecrease in advertising expensedecrease in unearned service feesincrease in office equipment