The respective normal account balances of Purchases, Purchase Discounts, and Freightin are

The normal account balances for these accounts are as follows:

1. Purchases: This is a temporary account that is used to record the cost of goods purchased during a specific accounting period. The normal balance for this account is a debit.

2. Purchase Discounts: This account is used to record any discounts received from suppliers for prompt payment. The normal balance for this account is a credit.

3. Freight-In: This account is used to record the cost of freight for goods purchased. This is considered part of the cost of inventory and is therefore a cost of doing business. The normal balance for this account is a debit.