For each of the following accounts: (a) indicate whether the account increases with a debit (DR) or with a credit (CR), (b) indicate the financial statement on which the account would be reported (an account may be on more than one financial statement) Income Statement (IS) Retained Earnings Statement (RES), or Balance Sheet (B5), and (c) indicate whether or not the account would be closed (or zeroed out) at December 31, 2016 (the end of the fiscal year)