EB16. LO 3.5 For each of the following items, indicate whether a debit or a credit applies. A. increase in retained earnings B. decrease in prepaid rent C. increase in dividends D. decrease in salaries payable E. increase in accounts receivable F. decrease in common stock G. decrease in prepaid insurance H. decrease in advertising expense 1. decrease in unearned service fees J. increase in office equipment following accounts has a normal debit or credit ba