Account a. Legal Expense b. Prepaid Insurance c. Accounts Receivable d. Consulting Revenue e. Tour Service Revenue f. Unearned Revenue g. Services Revenue h. Equipment i. Notes Payable j. Salaries Expense k. Supplies Accounts Payable Type of Account Expense Asset Asset Revenue Revenue Revenue Revenue Asset Expense Liability Normal Balance Debit Debit Debit Credit Debit Credit Increase (Debit or Credit) Debit Debit Debit Credit Debit Credit

\begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Account } & \multicolumn{1}{|c|}{ Type of Accoumt } & Normal Balance & \multicolumn{1}{c|}{ Increase (Debit or Credit) } \\ \hline a. Legal Expense & Expense & Debit & Debit \\ \hline b. Prepaid Insurance & Asset & Debit & Debit \\ \hline c. Accounts Receivable & Asset & Debit & Debit \\ \hline d. Consulting Revenue & Revenue & Credit \\ \hline e. Tour Service Revenue & Revenue & & \\ \hline f Unearned Revenue & Revenue & & \\ \hline g. Services Revenue & Revenue & & \\ \hline h. Equipment & Asset & & \\ \hline i. Notes Payable & & & \\ \hline i. Salaries Expense & Expense & Debit & \\ \hline K. Supplies & & Credit & Credit \\ \hline 1. Accounts Payable & Liability & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Account } & \multicolumn{1}{|c|}{ Type of Accoumt } & Normal Balance & \multicolumn{1}{c|}{ Increase (Debit or Credit) } \\ \hline a. Legal Expense & Expense & Debit & Debit \\ \hline b. Prepaid Insurance & Asset & Debit & Debit \\ \hline c. Accounts Receivable & Asset & Debit & Debit \\ \hline d. Consulting Revenue & Revenue & Credit \\ \hline e. Tour Service Revenue & Revenue & & \\ \hline f Unearned Revenue & Revenue & & \\ \hline g. Services Revenue & Revenue & & \\ \hline h. Equipment & Asset & & \\ \hline i. Notes Payable & & & \\ \hline i. Salaries Expense & Expense & Debit & \\ \hline K. Supplies & & Credit & Credit \\ \hline 1. Accounts Payable & Liability & \\ \hline \end{tabular}