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.

a$.$ Land

b$.$ Cash

c$.$ Legal Expense

d$.$ Prepaid Insurance

e$.$ Accounts Receivable

f$.$ Dividends

g$.$ Tour Service Revenue

h$.$ Unearned Revenue

i$.$ Services Revenue

j$.$ Equipment

k$.$ Notes Payable

l$.$ Common Stock