1. Identify which types of accounts have a normal debit balance and which types of accounts have a normal credit balance. 2. What are source documents? Provide examples of source documents that a business might use. 3. Where are transactions initially recorded? 4. Explain the five steps in journalizing and posting transactions. 5. What are the four parts of a journal entry? 6. What is involved in the posting process? 7. What is the purpose of the trial balance? 8. If total debits equal total credits on the trial balance, is the trial balance error-free? Explain your