Normal balance of the account is Dr/Cr?	To increase the account Dr or Cr?	To decrease the account Dr or Cr?
A = Asset accounts	Dr	Dr	Cr
L = Liability accounts	Cr	Cr	Dr
E = Equity (meaning total equity*)	Cr	Cr	Dr
*Total Equity is made up of the following accounts:
Share capital
Retained earnings (REs) = Retained profits (RPs)
Asset revaluation surplus (ARS)
Income accounts temporary equity a/cs
Expense accounts temporary equity a/cs
Dividends declared a/c temporary equity a/c