from the data given below, calculate the retained earnings balance(using the retained earnings equation)as of December 31,2009.

retained earnings, December 31,2008 420,000
cost of equipment purchased during 2009 125,000
net loss for the year ended dcember 31,2009 43,000
dividends declared and paid in 2009 55,000
decrease in cash balance from jan 1,2009 to dec 31,2009 12,000
decrease in long-term debt in 2009 67,000

Identify whether a debit or credit yields the indicated change for each of the following accounts,
1.To decrease unearned Revenue
2. To increase Fees Earned
3. To increase Account Receivable