1. What is the purpose of the account? 2. What is the normal balance of the account (debit or credit)? 3. For the account that IS closed, should it be debited or credited to close it? 4. For the account that IS NOT closed, why isn't it closed? These questions we want to choose TWO SPECIFIC GENERAL LEDGER ACCOUNTS to discuss...one that IS closed and one that is NOT closed. 1. What is the purpose of the account? 2. What is the normal balance of the account (debit or credit)? 3. For the account that IS closed, should it be debited or credited to close it? 4. For the account that IS NOT closed, why isn't it closed