Below is a list of typical accounts. Required: For each account, indicate (1) the type of account and (2) whether the normal account balance is a debitor credit. Accounts Type of Account Normal Balance (Debitor Credit) 1. Salaries Payable 2. Common Stock 3. Prepaid Rent 4. Buildings 5. Utilities Expense 6. Equipment 7. Rent Expense 8. Notes Payable 9. Salaries Expense 10. Insurance Expense 11. Cash 12. Service Revenue