Exercise 13-1B Matching debit and credit terminology with accounts Required Complete the following table by indicating whether a debit or credit is used to increase or decrease the balance of the following accounts. The appropriate debit/credit terminology has been identified for the first account as an example. \begin{tabular}{|l|c|c|} \hline \multicolumn{1}{|c|}{\begin{tabular}{|l|} Account \\ Category \end{tabular}} & UsedtoIncreaseThisAccount & UsedtoDecreaseThisAccount \\ \hline Insurance Expense & Debit & Credit \\ \hline Rent Expense & & \\ \hline Prepaid Rent & & \\ \hline Interest Revenue & \\ \hline Accounts Receivable & \\ \hline Accounts Payable & \\ \hline Common Stock & \\ \hline Land & & \\ \hline Unearned Revenue & & \\ \hline Service Revenue & \\ \hline Retained Earnings & \\ \hline \end{tabular}