For each of the accounts listed, identify a. the side (debit or credit) of the account that makes it increase; b. the normal balance of the account on the trial balance, and c. on what financial statement it appears.

				a.		b.		c.
		Account Name		Increases with Debit or Credit?		Normal balance on a trial balance Debit or Credit?		Appears in which Financial Statement?
1.		Cash		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
2.		Service Revenue		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
3.		Notes Payable		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
4.		Prepaid Insurance		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
5.		Salaries Expense		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
6.		Land		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
7.		Notes Receivable		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
8.		Unearned Revenue		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
9.		N. Owner, Drawings		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
10.		Utilities Expense		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity
11.		Supplies		DebitCredit		DebitCredit		Balance SheetIncome StatementOwners Equity