For each of the following (1) identify the type of account as an asset, liability, equity, revenue, or expense,

(2) enter debit (Dr.) or credit (Cr.) to identify the kind of entry that would increase the account balance, and (3) identify the normal balance of the account.

a. Accounts Payable

e. Common Stock i. Equipment

b. Postage Expense

f. Accounts Receivable j. Fees Earned

c. Prepaid Insurance g. Dividends k. Wages Expense

d. Land h. Cash l. Unearned Revenue