The first assignment asks you to classify a set of accounts into one of the A L W I R E categories. Only after you have made that determination can you go on to the second assignment and answer the question as to whether to use a Debit or a Credit to increase each of the accounts. Therefore, your answers to the second part will depend on the accuracy of your classifications in the first part. If you get the classifications right then it is merely a question of following the formulas and guidance given for increasing such types of accounts in the second part.
Attachment:- Accounting Classification Part 1 and 2 Excercise.xls