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Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and + or -. Debit Credit Normal Balance Cash

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Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and "+" or "-". Debit Credit Normal Balance Cash Common Stock Dividends Utilities Expense Utilities Payable Service Revenue

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