f. Investments g. Common Shares > h. Salary Expense i. Accounts Receivable j. Unearned Revenues Listed below are selected accounts. In the blank spaces provided for each account, indicate what type of account it is, its normal balance, and the debit/credit rules for increasing and decreasing it. Use the following abbreviations for your answer: Normal Account Balance Rules to Increase or Decrease the Account Type of Account A = Asset Dr = Debit Dr = Debit Cr = Credit Cr = Credit L = Liability SE = Shareholders' Equity R = Revenue E = Expense D = Dividend Declared Type of Account Normal Balance Rule to Increase Rules to Decrease Dr Dr Cr Example: Cash a. Accounts Payable b. Retained Earnings Prepaid Insurance d. Service Revenues e. Notes Payable f. Investments