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Listed Below Are Several Accounts from Process Improvements,Inc

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Listed below are several accounts from Process Improvements,Inc.for the year ended December 31,2012.Next to each account indicate its normal balance and whether you would need to debit or credit the account to decrease it.Use DR for debit and CR for credit.

 Normal Balance  To Decrease  Prepaid rent  Notes payable  Retained earnings  Sales revenue  Cash  Store equipment  Paid in capital  Wage expense  Accounts receivable  Cost of goods sold  Accounts payable  Unventilities expense  Depreciation expense  Accumulated depreciation \begin{array}{ | l | c | c | } \hline & \text { Normal Balance } & \text { To Decrease } \\\hline \text { Prepaid rent } & & \\\hline \text { Notes payable } & & \\\hline \text { Retained earnings } & & \\\hline \text { Sales revenue } & & \\\hline \text { Cash } & & \\\hline \text { Store equipment } & & \\\hline \text { Paid in capital } & & \\\hline \text { Wage expense } & & \\\hline \text { Accounts receivable } & & \\\hline \text { Cost of goods sold } & & \\\hline \text { Accounts payable } & & \\\hline \text { Unventilities expense } & & \\\hline \text { Depreciation expense } & & \\\hline \text { Accumulated depreciation } & & \\\hline\end{array}

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