For each of the accounts below, indicate the following items in the grid provided. The first account is provided to you.

1. Indicate the impact of a debit and a credit to the account (+ or - )

2. Indicate the normal balance of the account as debit (D) or credit (C)

3. Indicate the financial statement the account would appear on as income statement (I) or balance sheet (B)

Example Given

Cash Account:

1.A positive increase with a debit and negative impact with a credit

2. Normal balance is a debit

3. It would appear on the balance sheet

Account	Debit	Credit	Normal Balance	Financial Statement
Cash	+	-	Debit	Balance Sheet
Service Revenue	-		Credit
Salaries Expense			Debit
Supplies
Common Stock
Accounts Payable
Unearned Revenue
Dividends
Accounts Receivable
Prepaid Insurance
Equipment