Listed below are selected accounts from the financial statements of Ellison Company for the year ended December 31. In the blank spaces provided for each account, indicate what type of account it is, its normal balance, and the debit/credit rules for increasing and decreasing it. Use the following abbreviations for your answer: 
Definitions:
Garcia and Koelling
Researchers known for their work on taste aversion, demonstrating how an organism may avoid food associated with sickness.
Perceivable Neutral Stimulus
A stimulus that initially produces no specific response other than focusing attention, used in conditioning experiments to create an association with an unconditioned stimulus.
Cognitive Processes
The mental actions involved in acquiring, processing, and storing knowledge, including perception, memory, and reasoning.
Predictability
The degree to which a future event or outcome can be forecasted based on current knowledge or past experiences.
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