Part VI Circle the proper answer. 1. All increases in assets are recorded in the appropriate asset account as......Debit.... Debit/Credit 2. All Expenses are recorded in the appropriate expense account as... Debit/Credit 3. The total of the cash receipts column of a columnar journal is posted to cash account as a Debit/Credit 4. The balance of a prepaid expense account is normally a Debit/Credit 5. The balance of an accrued expense account is normally.. Debit/Credit