In the following table, indicate how to increase or decrease (debit or credit) each account, and indicate its normal balance (debit or credit).

 

Increased by (debit or credit)

Decreased by (debit or credit)

Normal Balance (debit or credit)

Title of Account

     

Merchandise Inventory

     

Sales

     

Sales Returns and Allowances

     

Sales Discounts

     

Accounts Receivable

     

Purchases

     

Purchase Returns and Allowances

     

Purchase Discounts

     

Accounts Payable

     

Transportation-In