18) For each account listed, identify the category it belongs to the normal balance (debit or credit), and the financial statement in which the account appears. (16 points) Normal Balance Debit Category Assel | Financial Statement Balance Sheet Account 0. Cash 1 Capital, Beginning 2. Salaries Expense 3. Salaries Payable 4. Accounts Receivable 5. Prepaid Insurance 6. Withdrawals 7. Service Fees 8. Accounts Payable