Columbia Sportswear Under Armour, Inc.

1 Accounts receivable 1 Inventories

2 Property, plant, and equipment 2 Provision for income taxes

3 Accounts payable 3 Long term debt

4 Common stock 4 Retained earnings

5 Interest income 5 Cost of goods sold

Directions:

a. Determine the normal balance (debit or credit) for cash of the accounts listed above.

b. Identify the probable other account involved when:

1. Cost of Goods is increased.

2. Interest income is increased.

3. Accounts receivable is decreased.

4. income taxes payable is increased.