A debit is used to record an increase in all of the following accounts except:

A) Supplies
B) Cash
C) Accounts Payable
D) Dividends
E) Prepaid Insurance

Accounts Payable

Liabilities representing amounts owed by a company to suppliers or creditors for goods and services received.

Prepaid Insurance

An asset account on the balance sheet representing insurance premiums that have been paid in advance and have not yet expired.

Supplies

Materials and items that are used in the day-to-day operations of a business, not directly tied to a finished product.