Explain precisely what is meant by each of the phrases listed below. Whenever appropriate, indicate whether the left or right side of an account is affected and whether an increase or de- crease is indicated.

a. A debit of $200 to the Cash account.

b. A debit of $600 to Accounts Payable.

c. Acredit of $50 to Accounts Receivable.

d. A debit to the Land account.

e. Credit balance.

f. Credit side of an account.