3) Below is a list of typical accounts. Type of Account Normal Balance (Debit Accounts or Credit) 1. Service Revenue 2. Common Stock 3. Dividends 4. Salaries Expense 5. Accounts Payable 6. Buildings 7. Interest Revenue 8. Accounts Receivable 9. Retained Earnings 10. Accounts Payable 11. Utilities Expense 12. Advertising Expense Required: For each account, (1) indicate the type of account and (2) whether the normal account balance is debit or credit. For type of account, choose from asset, liability, stockholders' equity, dividend, revenue, or expense