A. Determine if a debit, credit, or nil entry would be made to the balance sheet:

1. Increase Accounts Receivable

2. Increase Accounts Payable

3. Decrease Mortgage Payable

4. Increase Office Supplies

5. Decrease Owner’s Capital

6. Increase Cash

7. Decrease Office Furniture

8. Increase Owner’s Withdrawals

9. Decrease Unearned Revenue

10. Increase Revenue

B. Determine if the normal balance is a debit or a credit:

1. Service Revenue

2. Unearned Revenue

3. Cash

4. Accounts Receivable

5. Bank Loan

6. Advertising Expense

7. Note Payable

8. Rent Expense

9. Owner’s Capital

10. Undeveloped Land