Debit and Credit Procedures

Refer to the accounts listed below.

Required:

For each of the accounts, indicate the normal balance of the account and the effect of a debit or a credit on the account.

Account	Normal Balance	Debit	Credit
a. Accounts Receivable	SelectDebitCreditItem 1	SelectIncreaseDecreaseItem 2	SelectIncreaseDecreaseItem 3
b. Accounts Payable	SelectDebitCreditItem 4	SelectIncreaseDecreaseItem 5	SelectIncreaseDecreaseItem 6
c. Cash	SelectDebitCreditItem 7	SelectIncreaseDecreaseItem 8	SelectIncreaseDecreaseItem 9
d. Equipment	SelectDebitCreditItem 10	SelectIncreaseDecreaseItem 11	SelectIncreaseDecreaseItem 12
e. Notes Payable	SelectDebitCreditItem 13	SelectIncreaseDecreaseItem 14	SelectIncreaseDecreaseItem 15
f. Rent Expense	SelectDebitCreditItem 16	SelectIncreaseDecreaseItem 17	SelectIncreaseDecreaseItem 18
g. Salaries Expense	SelectDebitCreditItem 19	SelectIncreaseDecreaseItem 20	SelectIncreaseDecreaseItem 21
h. Service Revenue	SelectDebitCreditItem 22	SelectIncreaseDecreaseItem 23	SelectIncreaseDecreaseItem 24