Identify each of the following accounts of Haifa Services Co. as asset, liability, stockholders’ equity, revenue, or expense, and state in each case whether the normal balance is a debit or a credit.

a. Accounts Payable

b. Accounts Receivable

c. Cash

d. Capital Stock

e. Dividends

f. Equipment

g. Fees Earned

h. Rent Expense

i. Salary Expense

j. Supplies