In the business world many transactions are routine and repetitive. Since accounting records business transactions, many accounting entries are also routine and repetitive. Because of the double-entry system and its often desirable redundancy, knowing onehalf of an entry permits a reasoned guess about the other half. The items below give the account name for one-half of an entry. Indicate your best guess as to the name of the account of the routine other half of the entry. Also indicate whether the other account is increased or decreased by the transaction.

a Debit: Cost of Goods Sold.

b Debit: Accounts Receivable.

c Credit: Accounts Receivable.

d Debit: Accounts Payable.

e Credit: Accounts Payable.

f Credit: Accumulated Depreciation.

g Debit: Retained Earnings.

h Credit: Prepaid Insurance.

i Debit: Property Taxes Payable.

j Debit: Merchandise Inventory.