1. To increase the balance in the following accounts, would you debit the account or would you credit the account?

Accounts Payable Debit Credit

Cash Debit Credit

Land Debit Credit

Notes Payable Debit Credit

Accounts Receivable Debit Credit

Mary Smith, Capital Debit Credit

Supplies Debit Credit

Supplies Expense Debit Credit

Prepaid Insurance Debit Credit

Service Revenue Debit Credit

Mary Smith, Drawing Debit Credit

Equipment Debit Credit

Unearned Revenue Debit Credit