$2.$ Dr$/$Cr procedures for Assets, and normal balances $3$ Know the normal balance $($the balance that increases the account$)$ for the accounts we use

$3.$ Dr$/$Cr procedures for Liabilities, and normal balances $3$ Know the normal balance $($the balance that increases the account$)$ for the accounts we use

$4.$ Dr$/$Cr procedures for Stockholders' Equity, and normal balances $3$ Know the normal balance $($the balance that increases the account$)$ for the accounts we use

D$.$ Stockholders' Equity Relationships $3$

E$.$ Summary of Debit$/$Credit rules $3$

$3.$ Indicate how a journal is used in the recording process. $2$

A$.$ The recording process $[$Analyze$-$ Enter in journal$-$Transfer to $($post to$)$ Ledger account$]2$