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.
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

Explanation:

                                                                    (a)                     (b)

                                                               Recorded         Normal

                                                                      As              Balance

1. Increase in Common Stock                       Cr.                Cr.  

2. Increase in Dividends                               Dr.                Dr.

3. Decrease in Accounts Receivable           Cr.                Dr.

4. Increase in Note Payable                          Cr.               Cr.

5. Increase in Accounts Payable                  Cr.                Cr.

6. Decrease in Supplies                                Cr.                Dr.

7. Decrease in Salaries Expense                  Cr.                Dr.

8. Increase in Accounts Receivable             Dr.                Dr.

9. Increase in Cash                                        Dr.                Dr.

10. Decrease in Land                                    Cr.                Dr.

answer; ///blank(1); dealers; blank(2); brokers;