Jose Suarez is tutoring Blaine McCormick, who is taking introductory accounting. Jose explains to Blaine that debits

Question:

Jose Suarez is tutoring Blaine McCormick, who is taking introductory accounting. Jose explains to Blaine that debits are used to record increases in accounts and credits record decreases. Blaine is confused and seeks your advice.
• When are credits increases? When are credits decreases?
• When are debits increases? When are debits decreases?