Question & Answer: Increases and decreases in various types of accounts are listed below. In each case, indicate by "Dr." or "Cr." (a) whether the chan…..

Increases and decreases in various types of accounts are listed below. In each case, indicate by “Dr.” or “Cr.” (a) whether the change in the account would be recorded as a debit or a credit and (b) whether the normal balance of the account is a debit or a credit Recorded As Normal Balance 1. Increase in Common Stock 2. Increase in Dividends 3. Decrease in Accounts Receivable 4. Increase in Note Payable 5. Increase in Accounts Payable 6. Decrease in Supplies 7. Decrease in Salaries Expense 8. Increase in Accounts Receivable 9. Increase in Cash 10. Decrease in Land