8. 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 Cash & & & & & \\ \hline Salaries payable & & & & & \\ \hline Salaries expense & & & & & \\ \hline Unearned revenue & & & & & \\ \hline Rent revenue & & & & \\ \hline \end{tabular}