The financial statements of Cadbury are presented in Appendix A. The notes accompanying the statements contain the following selected accounts.
Trade Payables .......... Tax Payable
Trade Receivables ......... Interest Expense (finance cost)
Property, Plant, and Equipment ...... Inventories

Instructions
(a) Answer the following questions.
(1) What is the increase and decrease side for each account?
(2) What is the normal balance for each account?
(b) Identify the probable other account in the transaction and the effect on that account when:
(1) Trade Receivables are decreased.
(2) Trade Payables are decreased.
(3) Inventories are increased.
(c) Identify the other account(s) that ordinarily would be involved when:
(1) Interest Expense is increased.
(2) Property, Plant, and Equipment is increased.