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.

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a. Unearned Revenue b. Accounts Payable c. Postage Expense d. Prepaid Insurance e. Land f. Owner Capital g. Accounts Receivable h. Owner Withdrawals i. Cash j. Equipment k. Fees Earned 1. Wages Expense