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 Asset Normal Balance Debit Increase (Dr. or Cr.) Debit Account a. Equipment b. Notes Payable Common Stock d Supplies e Accounts Payable [Consulting Revenue g. Salaries Expense h Utilities Expense i Prepaid Rent 1 Wages Payable k Notes Receivable Land