Identify whether a debit or credit yields the indicated change for each of the following accounts:
a. To increase Store Equipment f. To decrease Unearned Revenue
b. To increase Owner Withdrawals g. To decrease Prepaid Insurance
c. To decrease Cash h. To increase Notes Payable
d. To increase Utilities Expense I. To decrease Accounts Receivable
e. To increase Fees Earned j. To increase Owner Capital

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The following accunts have a normal Debit Balance: Expense, Asset, Dividends

The following accounts have a normal Credit Balance: Unearned Revenue, Revenue, Liabilities, Owner's Equity or Shareholder Equity