Which pair of accounts follows the rules of debit and credit in the same manner?

Question

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Both Prepaid Rent and Advertising Expense are asset and expense accounts, respectively. Prepaid Rent is initially recorded as an asset with a debit entry and is expensed over time with a credit entry, while Advertising Expense is recorded with a debit entry when incurred and reduces net income with a credit entry. Both accounts follow the rules of debit and credit in the same manner.

Which Pair of Accounts Follows the Rules of Debit and Credit