A chart of accounts is a list of all ledger accounts and an identification number for each. Identify the following accounts as either an asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account.

A. Furniture

B. Insurance Expense

C. Insurance Payable

D. Interest Expense

E. Interest Payable

F. Interest Receivable

G. Interest Revenue

H. Land

I. Legal Expense

Identify the normal balance (debit or credit) for each of the following accounts.

A. Office Supplies

B. Building

C. Owner, Withdrawals

D. Not Receivable

E. Advertising Expense

F. Delivery Expense

G. Rent Expense

H. Legal Expense

I. Interest Payable