Debit and Credit Procedures Refer to the accounts listed below. Required: For each of the accounts, complete the following table by entering the normal balance of the account (debit or credit) and the word increase or decrease in the debit and credit columns. Normal Balance Account a. Accounts Payable b. Accounts Receivable. c. Retained Earnings d. Service Revenue e. Equipment f. Common Stock g. Salary Expense h. Repair Expense 1. Cash j. Notes Payable Debit Credit