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General Ledger ~ Cash in Bank
Accounts Receivable
1 Office Equipment (Accounts Payable
)R. Lewis, Capital
Instructions In the form provided in your working papers:
1. Classify each account as an asset, liability, or owner's capital account.
2. Indicate whether the increase side is a debit or a credit.
3. Indicate whether the decrease side is a debit or credit.
4. Indicate whether the normal balance for the account is a debit or credit balance.



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