For each of the following, (1) identify the account as an asset, liability, equity, revenue, or expense; (2) identify the normal balance of the account; and (3) enter debit or credit to identify the kind of entry that would increase the account balance.
a. Land  
b. Cash  
c. Legal Expense
d. Prepaid Insurance

e. Accounts Receivable

f. Tour Service Revenue

g. Unearned Revenue

h. Services Revenue

i. Equipment

j. Notes Payable