For each of the following accounts, indicate the effect of a debit or a credit on the account and the normal balance. Debit Effect Credit Effect Normal Balance Accounts Payable. (a) Advertising Expense. (b) Service Revenue. (c) Accounts Receivable. (d) Retained Earnings. (e) (f) Dividends.

Rosie Dry Cleaning was started on January 1, Year 1. It experienced the following events during its first two years of operation: Events Affecting Year 1 1. Provided $45,000 of cleaning services on account. 2. Collected $39,000 cash from accounts receivable. 3. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. Events Affecting Year 2 1. Wrote off a $300 account receivable that was determined to be uncollectible. 2. Provided $62,000 of cleaning services on account. 3. Collected $61,000 cash from accounts receivable. 4. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account.

topic: double-entry accounting indicate how to increase each of the accounts below (credit or debit) cash- accounts payable- supplies- accounts receivable-

For Supplies, the category of account and its normal balance are: A. Owner's equity and a credit balance B. Assets and a debit balance. C. Liabilities and a credit balance D. Assets and a credit balance.