Test IV Classify the Normal balance, Decrease, and Increase account.

 Fill in the blank enter D = Debit  or  C = Credit 
A. What is the Normal Balance for the following accounts?
_____ 1. Rent Expense                          _____ 11. Land
_____ 2. Capital                                       _____ 12. Drawing
_____ 3. Interest Payable                    _____ 13. Property Taxes Payable
_____ 4. Fees Earned                            _____ 14. Interest Receivable
_____ 5. Notes Payable                        _____ 15. Accounts Payable
_____ 6. Unearned Income                 _____ 16. Equipment
_____ 7. Office Furniture                     _____ 17. Prepaid Insurance
_____ 8. Advertising Expense            _____ 18. Utilities Expense
_____ 9. Wages Payable                       _____ 19. Admissions Income
_____10. Film Rental Expense          _____ 20. Additional Investment

B. What would it take to Decrease the following accounts?

_____ 21. Cash                                        _____ 26. Capital
_____ 22. Wages Payable                   _____ 27. Subscription Revenue
_____ 23. Building                                 _____ 28. Interest Income
_____ 24. Drawing                                _____ 29. Accounts Receivable
_____ 25. Office Equipment              _____ 30. Office Supplies Expense  

C. What would it take to Increase the following accounts?

_____ 31. Capital                                  _____ 36. Supplies
_____ 32. Petty Cash                           _____ 37. Drawing
_____ 33. Salaries Payable                _____ 38. Rent Expense
_____ 34. Rent Income                      _____ 39. Office Equipment
_____ 35. Taxes Payable                   _____ 40. Notes Payable