Identify each of the following accounts of Liken 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. Common Stock

e. Dividends

f. Fees Earned

g. Land

h. Rent Expense

i. Supplies

j. Utilities Expense