EX $2-4$ Rules of debit and credit

The following table summarizes the rules of debit and credit. For each of the items a hrough $1,2$ indicate whether the proper answer is a debit or a credit.

$\backslash$table$[[,$Increase,Decrease Normal Balance$],[$Balance sheet accounts:,$($a$),$Credit,$($b$)],[$Asset$,$Credit,$($c$),($d$)],[$Liability$,$Credit,$($e$),($f$)],[$Stockholders$\text{'}$ equity:,$($g$),($h$),$Credit$],[$Common Stock,Debit,Credit,$($i$)],[$Retained Earnings,$($j$),($k$),$Credit$],[$Dividends$,($l$),$Credit,Debit$]]$