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Below is a list of typical accounts. Required For each account, indicate (1) the type of account and (2) whether the normal account balance is a debit or credit. Normal Balance (Debit or Credit) Credit Accounts Type of Account 1. Salaries Payable 2. Common Stock 3. Prepaid Rent 4. Buildings 5. Utilities Expense 6. Equipment 7. Rent Expense 8. Notes Payable Liability 9. Salaries Expense 10. Insurance Expense 11. Cash 12. Service Revenue Below is a list of typical accounts. Required For each account, indicate (1) the type of account and (2) whether the normal account balance is a debit or credit. Normal Balance (Debit or Credit) Credit Accounts Type of Account 1. Salaries Payable 2. Common Stock 3. Prepaid Rent 4. Buildings 5. Utilities Expense 6. Equipment 7. Rent Expense 8. Notes Payable Liability 9. Salaries Expense 10. Insurance Expense 11. Cash 12. Service Revenue