Calculator Which of the following is true regarding normal balances of accounts? OThe normal balance of all accounts will have either a positive or negative balance. OThe normal balance is on the increase side of the account. O All accounts have a normal debit balance. Accounts that have a normal debit balance will only have debit entries, never credit entries. o i FS Fo Instruction Chart of Accounts General Journal 13 Instructions Mart Company records depreciation for ciment Depreciation for the period ending December 315 $1,400 for ottice equipment and $2,650 tor production equipment Required: Precare the two entries to record the depreciation Refer to the art of Accounts for exact wording of account i R. K B N