E$2\mathrm{.}3($LO $1)$ C Kobayashi Company has the following accounts:AccountCash. Types of account. Asset Financial StatementBalance SheetNormal BalanceDebit. AccountsM. Kobayashi, Capital. Account Payable BuildingInsurance ExpenseInterest RevenueM. Kobayashi, DrawingsNotes ReceivablePrepaid InsuranceKenebxeenseService RevenueSuppliesInstructonsa. Complete therable dentin co$)$ the pe eacourt as asa, libie spers quity or er quity account, aleg dentil te capta,has been done for you as an example.b$.$ Explain why the normal balance for each of the different types of accounts is either a debit or credit. Refer to the accounting equation in your explanation