Rules of Debit and Credit: For each of the following accounts (Q11-Q14), indicate whether the account is an asset (A), liability (L), or stockholders' equity (SE) and whether the account increases with a debit (Dr) or credit (Cr): Q13. Retained Earnings A. (A,Dr) B. (A,Cr) C. (L,Dr) D. (L,Cr) E. (SE,Cr) QUESTION 14 Rules of Debit and Credit: For each of the following accounts (Q11-Q14), indicate whether the account is an asset (A), liability (L), or stockholders' equity (SE) and whether the account increases with a debit (Dr) or credit (Cr): Q14. Unearned Revenue A. (A,Dr) B. (A,Cr) C. (L,Dr) D. (L,Cr) E. (SE,Cr)