dentify each of the following accounts of Liken Services Co. as asset, liability, stockholders equity, revenue, or expense, and state in each case whether the normal balance is a debit or a credit.

Item	Type of Account	Debit or Credit
a. Accounts Payable	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
b. Accounts Receivable	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
c. Cash	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
d. Common Stock	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
e. Dividends	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
f. Fees Earned	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
g. Land	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
h. Rent Expense	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
i. Supplies	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit
j. Utilities Expense	AssetExpenseLiabilityRevenueStockholders' equity	DebitCredit

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