Amazon.com, Inc.’s financial statements are presented in Appendix D. Financial statements for Wal-Mart Stores, Inc. are presented in Appendix E. Instructions for accessing and using the complete annual reports of Amazon and Wal-Mart, including the notes to the financial statements, are also provided in Appendices D and E, respectively.

Instructions
(a) Based on the information contained in the financial statements, determine the normal balance of the listed accounts for each company.
Amazon
1. Interest Expense
2. Cash and Cash Equivalents
3. Accounts Payable
Wal-Mart
1. Net Sales Revenues
2. Inventories
3. Cost of Sales
(b) Identify the other account ordinarily involved when:
(1) Accounts Receivable is increased.
(2) Interest Expense is increased.
(3) Salaries and Wages Payable is decreased.
(4) Service Revenue is increased.