2 I. 164 In the first column identify each of the following accounts as a revenue (R), expense (E), asset (A), liability (L), or stockholders' equity (SE). In the second column identify the normal balance of each account as either credit (C) or debit (D). In the third column indicate which financial statement the account balance would appear on using (IS) Income Statement, (BS) Balance Sheet, or (RE) Statement of Retained Earnings. (12 points) Account Normal Financial Type Balance Statement + Sales Revenue Prepaid Insurance Unearned Fees Revenue Supplies Dividends Accounts Payable Accounts Receivable Fees Earned Common Stock I Equipment Cash Salary Expense