Increases and decreases in various types of accounts are listed below. In each case, indicate by "Dr." or "Cr." (a) whether the change in the account would be recorded as a debit or a credit and (b) whether the normal balance of the account is a debit or a credit. 
Definitions:
Concept
A general idea or understanding that represents something abstract or concrete in the mind, serving as the building block for knowledge, theories, or innovations.
Post-money Valuation
The valuation of a company immediately after the most recent round of financing, which includes the amount of new equity capital raised in the round.
Investor
An individual or organization that commits money to investment products with the expectation of achieving a profit.
Company
An organized entity formed for the purpose of conducting business, which may involve selling goods or services.
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