Incurring an expense is increased with a debit because: O a) they are always paid by cash, which is credited. Thus expenses are debited. Ob) they decrease retained earnings which has a normal credit balance, so a decrease is recorded with a debit. O c) they have the same rules of debits and credits as the retained earnings account. d) they increase retained earnings which has a normal debit balance, so a decrease is recorded with a debit