Various accounts are affected differently by debits and credits. For each of these accounts, state whether it is increased or decreased by a debit or credit. The first account is an example.

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Accounts Increased by Debit Decreased by Credit Normal Balance A. Cash B. Salaries Payable C. Buildings D. Accounts Receivable E. Sales F. Capital Stock G. Prepaid Insurance H. Acounts Payable I. Utilities Expense I. Retained Earnings Debit