FIVE (10 marks) Below is a list of common accounts. Accounts Debit or Credit Cash 1. Service Revenue 2. Salaries Expense 3. Accounts Payable 4. Equipment 5. Retained Earnings 6. Utilities Expense 7. Accounts Receivable 8. Dividends 9. Common Stock 10. Required: Indicate whether the normal balance of each account is a debit or a credit