State Whether the Account Should Be Debited or Credited and the Normal

State whether the account should be debited or credited and the normal balance of the account for the items listed below: $\begin{array}{|l|l|l|}\hline \text { Account } & \begin{array}{c}\text { Recorded as a } \\\text { debit or credit }\end{array} & \begin{array}{c}\text { Normal balance } \\\text { of the account }\end{array} \\\hline \text { a) Increase in Accounts payable } & & \\\hline \text { b) Increase in Salary expense } & & \\\hline \text { c) Increase in Withdrawals } & & \\\hline \text { d) Decrease in Capital } & & \\\hline \text { e) Decrease in Supplies } & & \\\hline \text { f) Increase in Accounts } & & \\\text { receivable } & & \\\hline \text { g) Decrease in Note payable } & & \\\hline \text { h) Decrease in Note receivable } & & \\\hline \text { 1) Increase in Utilities expense } & & \\\hline \text { j) Decrease in Land } & & \\\hline\end{array}$