Which pair of accounts follows the rules of debit and credit in the same manner?
a. Revenues from services and Equipment
b. Prepaid rent and Advertising Expense
c. Repair Expense and Notes Payable
Common stock and Rent Expense

Which of the following accounts is decreased with a debit?
a. Notes Payable
b. Cash
c. Interest Expense
d. Dividends

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Which pair of accounts follows the rules of debit and credit in the same manner?
a. Revenues from services and Equipment
b. Prepaid rent and Advertising Expense
c. Repair Expense and Notes Payable
Common stock and Rent Expense

It must be "a"

Notes payable and dividend. But in this case dividend must b a liability(dividend payable).

As for the first question, the answer is c. The first one is a normal DEBIT entry and the second one is a normal CREDIT entry, which is what the question asks for.



The second question is Notes Payable.

A Dividend account is a contra equity account, in it that a dividend increases the account whereas a credit would lower it.

Therefore, Dividend account never decreases with a debit entry.