Classification: A - Asset, L - Liability, OE - Owner's Equity, D - Drawing, R - Revenue, C - Cost or E - Expense Normal Balance (Debit or Credit) Permanent or Temporary Financial Statement: IS - Income Stmnt. OES - Owner's Equity Stoont or BS - Balance Sheet Account Title Cash Supplies Prepaid Insurance Equipment Notes Payables Accounts Payable 1 Unearned Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Rent Expense Utilities Expense