You are presented with the following alphabetical list of selected items from the financial statements of Reitmans (Canada) Limited: Accumulated depreciation Income tax expense Administrative expenses Income taxes recoverable Buildings Inventories Prepaid expenses Common shares, beginning of year Cost of goods sold Dividends declared Retained earnings, beginning of year Sales Finance income Trade and other payables Goodwill Trade and other receivables For each of the above accounts, identify the following: (a) For each of the above accounts, identify (1) whether the account is increased by a debit or a credit and (2) the normal balance of the account. (1) Increases By (2) Normal Balance Account Accumulated depreciation Administrative expenses Buildings > Common shares, beginning of year Cost of goods sold Dividends declared Finance income Goodwill Income tax expense Income taxes recoverable Inventories Prepaid expenses Retained earnings, beginning of year Sales Trade and other payables > Trade and other receivables