Q/1. Signify "Debit" or "Credit" as applicable to indicate how to account for the change in the account balances. 1.1. Increase in cash a) Debit 1.2. Decrease in accounts receivable b) Credit a) Debit b) Credit 1.3. Increase in office supplies a) Debit a) Debit a) Debit b) Credit 1.4. Increase in prepaid rent b) Credit 1.5. Increase in rent expense 1.6. Decrease in accounts payable 1.7. Increase in notes payable b) Credit a) Debitb) Credit a) Debit b) Credit 1.8. Increase in unearned revenue b) Credit a) Debit 1.9. Increase in consulting revenue a) Debit Increase in owner's withdrawals a) Debit b) Credit 1.10. b) Credit 1.11. Decrease in owner's capital a) Debit b) Credit Increase in wage expense b) Credit 1.12. a) Debit 1.13. Decrease in equipment a) Debit b) Credit 1.14. Increase in insurance expense a) Debit b) Credit