State whether the account should be debited or credited and the normal balance of the account for the items listed below: Recorded as a Normal balance Account debit or credit of the account a) Increase in Accounts payable b) Increase in Salary expense c) Increase in Withdrawals d) Decrease in Capital e) Decrease in Supplies 1) Increase in Accounts receivable g) Decrease in Note payable h) Decrease in Note receivable 1) Increase in Utilities expense b) Decrease in Land Prepare journal entries in good form for the following transactions. a) Francine Forestell opened a consulting firm by investing $20,700 cash and office furniture valued at $8,300. b) Paid monthly rent of $1,000 c) Purchased office supplies for cash, $700. Paid $1,200 employee salary. e) Billed a client $4,000 for services rendered. f) Owner, Francine Forestell withdrew $1,500 for personal living expenses