Linking debit or credit with normal balance Using Exhibit 3.6 as a guide, indicate whether a debit or credit decreases the normal balance of each other following accounts.

a. Repair Services Revenue

b. Interest Payable 

c. Accounts Receivable

d. Salaries Expense

e. Owner Capital

f. Prepaid Insurance 

g. Buildings 

h. Interest Revenue 

i. Owner Withdrawals 

j. Unearned Revenue 

k. Accounts Payable 

I. Office Supplies

Exhibit 3.6 Debit and Credit Effects for Expanded Accounting Equation Assets Liabilities Dr. for increases Cr.for decreases Dr. for decreases + Normal Cr. for increases + Normal Owner, Withdrawals Equity Owner, Capital Dr. for decreases Cr. for increases + Dr. for increases Cr. for decreases Normal Normal Revenues Dr. for decreases Cr. for increases Expenses Dr. for increases Cr. for decreases Normal Normal