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Drag the account types to form the expanded accounting equation. Begin the equity section with capital. Then, identify whether the item increases, '+', or decreases, '-', equity. Owner, Capital: Cash Owner, Withdrawals Accounts Receivable Accounts Payable Revenues Expenses Unearned Revenues Assets Liabilities Drag card here ag card here = Drag card here 3 Drag card here = * Drag card here 3 Drag card here = * Drag card here. Get Accounting homework help today