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.

options:

• Asset
• Liability
• Equity
• Revenue
• Expense

\begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Account } & Increase (Debit or Credit) \\ \hline a. Land & & & \\ \hline b. Cash & & & \\ \hline c. Legal Expense & & & \\ \hline d. Prepaid Insurance & & & \\ \hline e. Accounts Receivable & & & \\ \hline f. Tour Service Revenue & & & \\ \hline g. Unearned Revenue & & & \\ \hline h. Services Revenue & & & \\ \hline i. Equipment & & \\ \hline j. Notes Payable & & \\ \hline \end{tabular}