Review the transactions and determine the accounts, the account types (use assets, liabilities, common stock, dividends, revenue, and expenses), if they increase/decrease and if they are DR/CR. List accounts in order they would be in the journal entry. Refer to the Chart of Accounts for account titles. Received cash on account from a customer Account Account Type Increate/Decret Debit/Credit Account Account Type Increase Decrease boba/ Credit Paid for advertising in the local paper Account Account Type Ins/Decrease Debit/Credit Increase Account Type Deewand Account OWN Collected cash for services Account 1 Account Type Increase/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit