Use A for Assets; L for Liabilities; SE for Stockholders’ Equity; R for Revenues; and E for Expenses in your answers to parts a–f below:
a. The debit side is the normal balance for which accounts?
b. Which accounts are increased with debits?
c. Which accounts are decreased with debits?
d. The credit side is the normal balance for which accounts?

e. Which accounts are increased with credits?
f. Which accounts are decreased with credits?