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For each account, identify if the change would be recorded as a debit (DR) or credit (CR) 11. Increase to Cash 12. Decrease to Accounts

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For each account, identify if the change would be recorded as a debit (DR) or credit (CR) 11. Increase to Cash 12. Decrease to Accounts Payable 13. Increase to Owner, Capital 14. Increase to Unearned Revenue 15. Decrease to Accounts Receivable

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