Review the transactions and determine the accounts, the account types, if they increase/decrease and if they are DR/CR.

Prepaid for rent. Account \#1 Account \#2 Paid cash for land. Account \#1 Account \#2 Account Type Purchased office furniture on account Account \#1 Account Type Account \#2 Increase/Decrease Debit/Credit Increase/Decrease Debit/Credit Increase/Decrease Debit/Credit Increase/Decrease Debit/Credit Increase/Decrease Debit/Credit Increase/Decrease Debit/Credit \begin{tabular}{|l|l|} \hline AccountNumber & Account Title \\ \hline 101 & Cash \\ \hline 105 & Accounts Receivable \\ \hline 110 & Interest Receivable \\ \hline 112 & Notes Receivable \\ \hline 115 & Office Supplies \\ \hline 120 & Prepaid Insurance \\ \hline 125 & Prepaid Rent \\ \hline 130 & Short-term Investments \\ \hline 140 & Long-term Investments \\ \hline 145 & Building \\ \hline 146 & AccumulatedDepreciation-Building \\ \hline 150 & Equipment \\ \hline \hline 151 & AccumulatedDepreciation-Equipment \\ \hline 155 & Furniture \\ \hline \hline 156 & Accumulated Depreciation - \\ \hline 160 & Furniture \\ \hline \end{tabular}