For Each of the Following Accounts Indicate the Effect of a Debit

For each of the following accounts indicate the effect of a debit or a credit on the account and the normal balance. Increase (+) Decrease (-). $\begin{array}{lrr}&\underline{\text { Debit } }&\underline{\text { Credit }}&\underline{\text { Normal Balance }}\\ \text { 1. Salaries and wages expense. } &\underline{\quad\quad}&\underline{\quad\quad}&\underline{\quad\quad}\\ \text { 2. Accounts receivable.} &\underline{\quad\quad}&\underline{\quad\quad}&\underline{\quad\quad}\\ \text { 3. Service revenue. } &\underline{\quad\quad}&\underline{\quad\quad}&\underline{\quad\quad}\\ \text { 4. Owner's Capital.} &\underline{\quad\quad}&\underline{\quad\quad}&\underline{\quad\quad}\\ \text { 5. Owner's Drawings.} &\underline{\quad\quad}&\underline{\quad\quad}&\underline{\quad\quad}\\ \text { } &\\\end{array}$