EX 6-37 Rules of debit and credit for periodic inventory accounts
Complete the following table by indicating for (a) through (g) whether the proper answer is debit or credit.
| Account | Increase | Decrease | Normal Balance |
| Purchases | (a) | credit | (b) |
| Purchases Discounts | (c) | debit | credit |
| Purchases Returns and Allowances | (d) | debit | (e) |
| Freight in | (f ) | (g) | debit |
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