You are given a number of accounts below. State which of them will show a debit balance and which a credit balance:
i. Carriage
ii. Machinery
iii. Sales
iv. Cash
v. Ram (Customer)
vi. Sales Return
vii. Purchases
viii. Bad Debts
ix. Discount Allowed
x. Rent
xi. Commission Received
xii. Capital
xiii. Repairs
xiv. Purchases Return
