For each of the following

$(1)$ identify the account as an asset, liability, equity, revenue, or expense;

$(2)$ identify the normal balance of the account; and

$(3)$ select debit or credit to identify the kind of entry that would increase the account balance.

$\backslash$table$[[$Account$,$Type of Account,Normal Balance,Increase $($Debit or Credit$)],[$a$.$ Prepaid Insurance,,,$],[$b$.$ Accounts Receivable,,,$],[$c$.$ Salaries Expense,,,$],[$d$.$ Tour Service Revenue,,,$],[$e$.$ Unearned Revenue,,,$],[$f$.$ Services Revenue,,,$],[$g$.$ Equipment,,,$],[$h$.$ Notes Payable,,,$],[$i$.$ Utilities Expense,,,$],[$j$.$ Supplies,,,$],[$k$.$ Accounts Payable,,,$],[$I$.$ Consulting Revenue,,,$]]$