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 debitor credit to identify the kind of entry that would increase the account balance. Type of Account Normal Balance Increase (Dr. or Cr.) Account a. Tour Service Revenue b. Uneamed Revenue c. Services Revenue d. Equipment e. Notes Payable f. Common Stock 9. Supplies h. Accounts Payable Consulting Revenue Salaries Expense k Utilities Expense Prepaid Rent