Complete the following chart:

Type of Account should be one of the following:

Asset, Contra-Asset, Liability, Capital, Drawing, Revenue, Expense

Normal Balance: DR or CR (put DR or CR in the blank) Permanent or Temporary account: P or T (put P or T in the blank)

Financial Statements: IS= Income Statement SOOE= Statement of Owners Equity

BS=Balance Sheet CFS = Cash Flow Statement

(put IS or SOOE or BS or CFS in the blank)

Closed to Capital at the end of the year: Y = yes N = no (put Y or N in the blank)

Account Description	Type of Account	Normal Balance	Permanent or Temporary	Appears on Which Statement?	Closed to Capital at end of year
Unearned Fees	[1]	[2]	[3]	[4]	[5]
Withdrawal by Owner	[6]	[7]	[8]	[9]	[10]
Utilities Expense	[11]	[12]	[13]	[14]	[15]
Prepaid Insurance	[16]	[17]	[18]	[19]	[20]
Fees Earned	[21]	[22]	[23]	[24]	[25]
Accumulated Depreciation	[26]	[27]	[28]	[29]	[30]