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State Whether the Account Should Be Debited or Credited and the Normal

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State whether the account should be debited or credited and the normal balance of the account for the items listed below:  Account  Recorded as a  debit or credit  Normal balance  of the account  a) Decrease in Accounts payable  b) Decrease in Salary expense  c) Increase in Withdrawals  d) Increase in Capital  e) Increase in Supplies  f) Decrease in Accounts  receivable  g) Increase in Note payable  h) Increase in Note receivable  i) Decrease in Rent expense  j) Increase in Land \begin{array}{|l|l|l|}\hline \text { Account } & \begin{array}{c}\text { Recorded as a } \\\text { debit or credit }\end{array} & \begin{array}{c}\text { Normal balance } \\\text { of the account }\end{array} \\\hline \text { a) Decrease in Accounts payable } & & \\\hline \text { b) Decrease in Salary expense } & & \\\hline \text { c) Increase in Withdrawals } & & \\\hline \text { d) Increase in Capital } & & \\\hline \text { e) Increase in Supplies } & & \\\hline \text { f) Decrease in Accounts } & & \\\text { receivable } & & \\\hline \text { g) Increase in Note payable } & & \\\hline \text { h) Increase in Note receivable } & & \\\hline \text { i) Decrease in Rent expense } & & \\\hline \text { j) Increase in Land } & & \\\hline\end{array}


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