Account a. Land b. Cash c. Legal Expense d. Prepaid Insurance e. Accounts Receivable f. Accounts Payable g. Tour Service Revenue h. Unearned Revenue i. Services Revenue j. Equipment k. Notes Payable 1. Owner, Capital Type of Account Normal Balance Increase (Debit or Credit)

\begin{tabular}{|l|l|} \hline a Land \\ \hline b. Cash \\ \hline c. Legal Expense \\ \hline d. Prepaid Insurance \\ \hline e. Accounts Recervable \\ \hline I. Accounts Payable \\ \hline 9. Tour Service Revenue \\ \hline h. Unearned Revenue \\ \hline i. Services Revenue \\ \hline 1. Equipment \end{tabular}