Please indicate debit or credit for 1-26.

Also indicate account type for 1-26 (Asset, Equity, Expense, Liability, Revenue Income)

1.	Design Income
2.	Savings
3.	Accounts Receivable (A/R)
4.	Rent or Lease
5.	Prepaid Expenses
6.	Notes Payable
7.	Inventory Asset
8.	Opening Balance Equity
9.	Utilities
10.	Undeposited Funds
11.	Accounts Payable (A/P)
12.	MasterCard
13.	Visa
14.	Loan Payable
15.	Sales of Product Income
16.	Legal and Professional Fees
17.	Advertising
18.	Meals and Entertainment
19.	Retained Earnings
20.	Checking
21.	Landscaping Services
22.	Pest Control Services
23.	Cost of Goods Sold
24.	Automobile: Fuel
25.	Bank Charges