The financial statements of Starbucks in Appendix A at the back of this book contain the following selected accounts, all in thousands of dollars:

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(a) What is the increase and decrease side for each account? What is the normal balance for each account?

(b) Identify the probable other account in the transaction and the effect on that account when:
(1) Accounts and Notes Receivable is decreased.
(2) Accounts Payable is decreased.
(3) Prepaid Expenses is increased.

(c) Identify the other account(s) that ordinarily would be involved when:
(1) Interest Expense is increased.
(2) Property, Plant, and Equipment is increased.

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Accounts Payable Accounts and Notes Receivable Interest Income Interest Expense Prepaid Expenses Property, Plant, and Equipment (net) $ 38,034 17,621 11,029 8,739 6,534 369,477