Account Type of Account Normal Balance Increase $($Debit or Credit$)$

a$.$ Consulting Revenue

b$.$ Salaries Expense

c$.$ Utilities Expense

d$.$ Prepaid Rent

e$.$ Wages Payable

f$.$ Notes Receivable

g$.$ Land

h$.$ Cash

i$.$ Legal Expense

j$.$ Prepaid Insurance

k$.$ Accounts Receivable

l$.$ Tour Service Revenueb