3. Part Three-Determining the Normal Balance, Increase, and Decrease Sides for Accounts Do the following for each account: 1. Select the account classification in Column 2 (Asset, Liability, Owner's Equity) 2. Select either Debit or Credit (Columns 3 and 4) to indicate the increase side of the account. 3. Select either Debit or Credit (Columns 5 and 6 ) to indicate the decrease side of the account. 4. Select either Debit or Credit (Columns 7 and 8) to indicate the normal balance of the account