Below is a list of typical accounts. Required: For each account, (1) indicate the type of account and (2) whether the normal account balance is a debit or credit. Type of Account Normal Balance (Debit or Credit) Asset Accounts 1. Service Revenue 2. Common Stock 3. Dividends 4. Salaries Expense 5. Accounts Payable 6. Buildings 7. Deferred Revenue 8. Accounts Receivable 9. Retained Earnings 10. Notes Payable 11. Utilities Expense 12. Advertising Expense Dividend Expense Liability