E2-12 Identifying accounts, increases in accounts, and normal balances a. Interest Revenuc b. Accounts Payable c. Calhoun, Capital d. Office Supplies e. Advertising Expense Requirements 1. Identify each account as asset (A), liability (1), or equity (E). 2. Identify whether the account is increased with a debit (DR) or credit (CR) 3. Identify whether the normal balance is a debit (DR) or credit (CR) f. Unearned Revenue g Prepaid Rent h. Utilities Expense i. Calhoun, Withdrawals i. Service Revenue