Complete the table. Identify (1) the type of account as asset, liability, or owner's equity (for owner's equity accounts, also identify if it is a capital, drawings, revenue, or expense account); (2) what financial statement it is presented on; and (3) the normal balance of the account. The first one has been done for you as an example. Accounts Cash M. Kobayashi, Capital Accounts Payable Building Insurance Expense Interest Revenue M. Kobayashi, Drawings Notes Receivable Prepaid Insurance Rent Expense Service Revenue Supplies 1. 2. Type of Account Financial Statement Asset Balance Sheet < 3. Normal Balance Debit