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: $\begin{array}{|l|l|l|}\hline \text { Account } & \begin{array}{c}\text { Recorded as a } \\\text { debit or credit }\end{array} & \begin{array}{c}\text { Normal balance } \\\text { of the account }\end{array} \\\hline \text { a) Decrease in Accounts payable } & & \\\hline \text { b) Decrease in Salary expense } & & \\\hline \text { c) Increase in Withdrawals } & & \\\hline \text { d) Increase in Capital } & & \\\hline \text { e) Increase in Supplies } & & \\\hline \text { f) Decrease in Accounts } & & \\\text { receivable } & & \\\hline \text { g) Increase in Note payable } & & \\\hline \text { h) Increase in Note receivable } & & \\\hline \text { i) Decrease in Rent expense } & & \\\hline \text { j) Increase in Land } & & \\\hline\end{array}$