Specify if the following accounts are increased by the use of a debit (dr) or credit (cr). Accounts Receivable Accounts Payable Sales Land Interest Rent Owner's Capital Withdrawals Depreciation Payroll Insurance Prepaid Rent Common Stock Issued Retained Earnings Short-Term Investments Mortgage Payable Accumulated Depreciation Cost of Sales Purchases (Periodic System) Accrued Payroll Taxes Cash Payroll Taxes