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 Debit/Credit.

Chart of Accounts Account Number 101 105 115 Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Prepaid Rent Inventory Building Equipment Accumulated Depreciation Equipment Furniture |Accumulated Depreciation Furniture Office Furniture Truck Land 120 125 140 145 150 151 155 156 160 165 170 175 178 Copyright Franchise Patent Trademark Accounts Payable Salaries Payable 180 182 201 210 Accounts Payable Salaries Payable Utilities Payable Unearned Revenue Notes Payable Mortgages Payable Income Taxes Payable Common Stock Retained Earnings Dividends |Service Revenue Sales Revenue Cost of Goods Sold |Advertising Expense Depreciation Expense Furniture Depreciation Expense Equipment Income Tax Expense Insurance Expense Repairs and Maintenance Expense Rent Expense Salaries Expense Selling Expense Supplies Expense Utilities Expense 201 210 215 235 250 255 285 305 315 320 410 435 501 505 514 515 516 520 535 540 545 548 550 555 Collected cash for future services. Account Type Increase/Decrease Debit/Credit Account Name Debit Increase Credit Decrease Paid cash for land. Account Type Increase/Decrease Debit/Credit Account Name