Indicate whether a debit or credit decreases the normal balance of each of the following accounts. Land e. Salaries expenses i. Interest revenue Service revenue f. Common stock j. Dividends Interest payable g. Prepaid insurance k. Unearned Revenue Accounts receivable h. Building l. Accounts payable Solution Normal Balance Debit Credit Land Debit Increase Decrease Service Revenue Credit Decrease Increase Interest Payable Credit Decrease Increase Accounts Receivable Debit Increase Decrease Salaries Expenses Debit Increase Decrease Common Stock Credit Decrease Increase Prepaid Insurance Debit Increase Decrease Building Debit Increase Decrease Interest Revenue Credit Decrease Increase Dividends Debit Increase Decrease Unearned Revenue Credit Decrease Increase Accounts Payable Credit Decrease Increase When an Account have credit balance, any Debit will decrease The normal balcnce and vice versa. Similarly, When an account have Debit balance, any Debit means its balance will increase and credit will decrease..