For Each of the Accounts Listed Below, Enter the Words

For each of the accounts listed below, enter the words, Increase or Decrease, in the Debit and Credit columns to indicate the effects of each on the account balance. The first row has been completed for reference.
$\begin{array}{|l|l|l|l|}\hline &{\text { Account }} & \text { Debit } & \text { Credit } \\\hline \text { A. } & \text { Cash } & \text { Increase } & \text { Decrease } \\\hline \text { B. } & \text { Accounts Payable } & & \\\hline \text { C. } & \text { Fees Income } \\\hline \text { D. } & \text { Ian Roberts, Capital } \\\hline \text { E. } & \text { Ian Roberts, Drawing } \\\hline \text { F. } & \text { Rent Expense } \\\hline \text { G. } & \text { Store Equipment } \\\hline \text { H. } & \text { Telephone Expense } \\\hline\end{array}$