For each of the below items indicate: (a) The type of account (Asset, Liability, Owner's Equity ...etc) (b) The debit and credit effects Increases /Decreases (c) The financial statement where each item would appear Account Type of Account Debit Credit Financial Statement 1. fund balance 2. Unearned Revenue 3. Prepaid Rent 4. Accumulated Depreciation 5. Omar, Drawing 6. Interest expenditures 7. transfer -out 8. tax receivable 9. proceed from borrowing 10. supplies