| A | B |
| The normal balance for Accounts Receivable is a _______. | debit |
| The normal balance for the owner's capital account is a _____. | credit |
| A decrease in an asset account is recorded as a | credit |
| The normal balance for asset accounts is a______. | debit |
| A decrease to Accounts Payable is a _____. | debit |
| An increase to Gilberto Ferreira, Capital is a ______. | credit |
| An increase in a liability account is recorded as a ______. | credit |
| An increase to Office Furniture is a ______. | debit |
| A decrease in the owner's capital account is recorded as a _____. | debit |
| The normal balance for Accounts Payable is a _____. | credit |