For each account, determine if the normal balance is debit or credit.

1030 1040 1050 2000 2010 2020 2030 2040 Accounts Receivable Allowance for Doubtful Accounts Inventory Manufacturing Equipment Furniture &Fixtures Computer Equipment Building Accumulated Depreciation - Manufacturing Equipment Accumulated Depreciation- Furniture & Fixtures 2510 2520 2530 2540 3000 3010 3020 3030 3500 3510 Accumulated Depredation - Computer Equipment Accumulated Depreciation- Vehicle Accumulated Depreciation-Building Accounts Payable GST/HST Payable GST/HST Recoverable Income Tax Payable Bank Loan Mortgage Payable Common Stock Retained Earnings Revenue from Sales/Rentals Revenue from Service Sales Discounts 4100 4500-100 4500-200 4510-100 a a1 5000-100 Cost of Sales 5000-200 Cost of Sales 4510-200 Sales Discounts 100-100 Purchase Discounts 5100-200 Purchase Discounts 6000-100 Advertising Expense 6000-200 Advertising Expense 6010-100 Automobile Expense 60 6030-100 Utilities Expense 6030-200 Utilities Expense 6050-100 Insurance Expense 6050-200, Insurance Expense 060-1001 Telephone Expense 6060-200 Telephone Expense 6070-100 Factory Expense Automobile Expense 6080-100 Office Expense 6080 200 Office Expense 6090-100Depreciation Expense Factory Expense