E3A. CONCEPT The following ledger accounts are for Afocentric Service Compan Withdrawals Revenue Expense Debit Credit 1,2 Classification of Accounts a. Supplies m. Fees Earned b. Utilities Expense n. D. Minimus, Withdrawals c. Accounts Receivable o. Wages Payable d. D. Minimus, Capital p. Unearned Revenue e. Land 9. Office Equipment f. Prepaid Rent r. Rent Payable g. Accounts Payable s. Notes Receivable h. Investments in Securities t. Interest Expense i Service Revenue u. Notes Payable j. Supplies Expense V. Cash k. Prepaid Insurance w. Interest Receivable 1. Wages Expense X. Rent Expense Complete the following table, using X's to indicate each account's classification normal balance (whether a debit or a credit increases the account). Type of Account Owner's Equity D. Minimus, D. Minimus Item Asset Liability Capital Normal Balance (increases balance a. 103 Transaction Analysis E5A. The accounts that follow are applicable to Harold's Car Service, a company that repairs cars