Answer the following questions.

1. What is the increase and decrease side for each account?
2. What is the normal balance for each account?
b. Identify the probable other account in the transaction and the effect on that account when:
1. Accounts Receivable is decreased.
2. Accounts Payable is decreased.
3. Inventories are increased.
c. Identify the other account(s) that ordinarily would be involved when:
1. Research and Development Expense is increased.
2. Property, Plant, and Equipment is increased.