92) Which of the following is NOT an equity account: A) Unearned Revenue B) Owner, Capital C) Services Revenue D) Wages Expense E) Owner, Withdrawals 94) A business uses a credit to record: A) An increase in an expense account. B) A decrease in an asset account. C) A decrease in an unearned revenue account. D) A decrease in a revenue account. E) A decrease in a capital account.