Increase $($I$)$ or Decrease $($D$)$ Account

$1.$ Inventory

$2.$ Depreciation expense

$3.$ Accounts payable

$4.$ Prepaid rent

$5.$ Sales revenue

$6.$ Common stock

$7.$ Salaries payable

$8.$ Cost of goods sold

$9.$ Utilities expense

$10.$ Equipment

$11.$ Accounts receivable

$12.$ Utilities payable

$13.$ Rent expense

$14.$ Interest expense

$15.$ Interest revenue