5) Requirement 3 Normal Balance Debit/Credit Requirement 2 Increase with Debit/Credit Requirement Type of Account Account Name Interest Revenue a. Accounts Payable Common Stock Office Supplies Advertising Expense Unearned Revenue Prepaid Rent Utilities Expense Dividends b. d e. Service Revenue Requirements 1. Identify each account as asset (A), liability (L), or equity (E). 2. Identify whether the account is increased with a debit (DR) or credit (CR). 3. Identify whether the normal balance is a debit (DR) or credit (CR)