Exercises 1. The selected accounts below also appear in your Workbook. R. Smart, Capital 150 3 140 Bank 250 190 1210 48 360512 29 A/P P. Helka 30 75 45 40 175 A/R H. Devrie 25 175 150 70 35 A. Calculate the balances. Remember to make your pencil footings in tiny figures and to circle the balance on the correct side of the account. B. What does the debit balance in the H. Devrie account mean? C. What does the credit balance in the P. Helka account mean