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

by (debit Increased Decreased Normal by (debit Balance (debit Title of Account or credit) or credit) or credit) Merchandise Inventory Sales Sales Returns and Allowances Sales Discounts Accounts Receivable Purchases Purchase Returns and Allowances Purchase Discounts Accounts Payable Transportation-in