31) Review the
transactions below and determine whether you would use a debit or a credit to
record the following changes. Indicate your decision by entering
“Debit” or “Credit” in the right-hand column.
1. An increase
in Wage Expense.
2. A decrease in Notes Payable.
3. An increase in Prepaid Insurance.
4. An increase in Common Shares.
5. A decrease in Office Supplies.
6. An increase in Dividends.
7. An increase in Revenue.
8. A decrease in Notes Receivable.
9. An increase in Advertising Expense.
10. A decrease in Cash.
32) For the
following general ledger accounts, identify the normal balance of the account.
Example: Accounts Payable Credit
Accounts
Receivable
Building
Cash
Common Shares
Dividends
Equipment
Inventory
Land
Notes Payable
Office Equipment
Office Supplies
Rental Expense
Service Revenue
Travel Expense
Utilities
Expense
Wages
Expense
33) For the
accounts listed below, identify the type of account. Is it an (A) Asset, (L)
Liability, (S) Shareholders equity, (R) Revenue, or (E) Expense.
Accounts Payable
Accounts
Receivable
Building
Cash
Common Shares
Dividends
Equipment
Inventory
Land
Notes Payable
Office Equipment
Office Supplies
Rental Expense
Service Revenue
Travel Expense
Utilities
Expense
Wages Expense
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