need. help with the second one!

Review the transactions and determine the accounts, the account types (use assets, liabilities, equity, dividends, revenue, and expenses), if they increase/decrease and if they are DR/CR. Check your spelling carefully and do not abbreviate. Refer to the Chart of Accounts for account titles. Paid in advance for a one year insurance policy. Account Name Account Type Increase/Decrease Debit/Credit prepaid insurance assets Increase Debit cash assets Decrease Credit Declared and paid cash dividend. Account Name Account Type Increase/Decrease Debit/Credit