4. For each account below, complete the following: \begin{tabular}{|l|c|c|c|c|c|} \hline \multicolumn{1}{|c|}{ Account } & Financial Statement (BS = Balance Sheet or IS = Income Statement) & Type of Account (A=Asset, L = Liability or OE = Owner's Equity) & Normal Balance (Dr or Cr) & Effect of Debit (+ or ) & Effect of Credit (+ or -) \\ \hline Salary expense & & & & & \\ \hline Service revenue & & & & & \\ \hline Accounts payable & & & & & \\ \hline Accounts receivable & & & & & \\ \hline Owner's capital & & & & & \\ \hline \end{tabular}