Enter the number for the item that best completes each of the descriptions below. Accounts are arranged into general categories. Owner, Capital and Owner. Withdrawals are examples of accounts. Accounts Payable. Unearned Revenue, and Note Payable are examples of accounts. Accounts Receivable, Prepaid Accounts. Supplies, and Land are examples of accounts. An_is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item