State whether the account should be debited or credited and the normal balance of the account for the items listed below:

Account Recorded as a

debit or credit Normal balance

of the account

a) Increase in Accounts payable

b) Increase in Salary expense

c) Increase in Withdrawals

d) Decrease in Capital

e) Decrease in Supplies

f) Increase in Accounts receivable

g) Decrease in Note payable

h) Decrease in Note receivable

i) Increase in Utilities expense

j) Decrease in Land