Instructions- Increases and decreases on various types of accounts are listed below. In each case, indicate by "Dr." or "Cr." (a) whether the change in the account would be recorded as a debit or credit and (b) whether the normal account balance is a debit or credit. Account The Account is registered as Dr. or Cr. _ 

According to the Normal Balance effect of the Account Rise of D. Demsey,Capital Rise of D. Demsey, Drawing Decrease in accounts receivable Increase in Note Payable Increase in Accounts Payable Supply Decrease Decrease in Salary Expense Increase in account receivable cash increase land decline