Indicate whether a debit or credit decreases the normal balance of each of the following accounts. a. Postage Expense
b. Utilities Payable
c. Prepaid Insurance
d. Janitorial Expense
e. Advertising Expense
f. Rent Payable
g. Prepaid Parking
h. Fuel Expense
i. Accounts Receivable
j. Service Revenue
k. Unearned Revenue
l. Warehouse

Increase ___Decrease ___ Normal balance

a. Postage Expense__ Debit Credit Debit

b. Utilities Payable___ Credit Debit Credit

c. Prepaid Insurance__Debit Credit Debit

d. Janitorial Expense __Debit Credit Debit

e. Advertising Expense  Debit Credit Debit

f. Rent Payable Credit Debit Credit

g. Prepaid Parking Debit Credit Debit

h. Fuel Expense Debit Credit Debit

i. Accounts Receivable _Debit Credit Debit

j. Service RevenueCredit Debit Credit

k. Unearned Revenue_ Credit Debit Credit

l. Warehouse Debit Credit Debit

Explanation:

Debit Balance

All the Assets and Expense has the Normal debit balance that is increased by the debit entry and decreased by the credit entry.

The followings are the account with debit balances.

Expenses

a. Postage Expense

d. Janitorial Expense

e. Advertising Expense

h. Fuel Expense

Assets

c. Prepaid Insurance

g. Prepaid Parking  

i. Accounts Receivable

l. Warehouse

Credit Balance

All the Revenue, Liabilities, and Equity accounts have the Normal credit balance that is increased by the credit entry and decreased by the debit entry.

The followings are the account with credit balances.

Liabilities

b. Utilities Payable

f. Rent Payable

k. Unearned Revenue

Revenue

j. Service Revenue