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 Common shares, beginning of year Prepaid expenses Cost of goods sold Retained earnings, beginning of year Dividends declared Sales Finance income Trade and other payables Goodwill Trade and other receivables For each of the above accounts, identify the following: For each of the above accounts, identify (1) whether the account is increased by a debitor a credit and (2) the normal balance of the account Account (1) Increases By (2) Normal Balance Accumulated depreciation Goodwill Sales V > Trade and other payables Trade and other receivables