The financial statements of Samsung are presented in Appendix A. The notes accompanying the statements contain the following selected accounts. The complete annual report, including the notes to the financial statements, is available in the Investor Relations section of the company’s website, www.samsung.com.

Accounts (Trade) Payable                     Tax Payable
Accounts (Trade) Receivable                 Interest Expense (finance cost)
Property, Plant, and Equipment             Inventories

Instructions
(a) Answer the following questions.
(1) What is the increase and decrease side for each account?
(2) 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 (Trade) Receivable is decreased.
(2) Accounts (Trade) Payable is decreased.
(3) Inventories are 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.