Below is a listing of Accounts. For each Account listed, do the following : 1) List the Type of Account 2) Put a check mark to indicate if the account is a debit or credit to the Income Statement (IS) or the Balance Sheet (BS) 3) State the Normal Balance of the Account. Refer to number 1 "Accounts Payable" for an example of what an answer would look like.

Number	Account	Type of Account	IS - Debit	IS -Credit	BS - Debit	BS - Credit	Normal Balance
1	Accounts Payable	Liability				X	Credit
2	Accounts Receivable
3	Accumulated Depreciation
4	Advertising Expense
5	Bonds Payable
6	Buildings
7	Cash
8	Commissions Expense
9	Common Stock
10	Copyright
11	Costs of Goods Sold
12	Costs of Sales
13	Depreciation Expense
14	Equipment
15	Freight Out
16	Goodwill
17	Income Taxes Payable
18	Insurance Expense
19	Interest Income
20	Interest Payable
21	Inventory
22	Investments
23	Land
24	Notes Payable
25	Patent
26	Prepaid Expense
27	Prepaid Insurance
28	Property Taxes Expense
29	Rent Expense
30	Rent Revenue
31	Repairs and Maintenance Expense
32	Retained Earnings
33	Salaries Expense
34	Salaries Payable
35	Sales Discount
36	Sales Return an Allowances
37	Sales Revenue
38	Unearned Sales Revenue
39	Utilities Expense