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. Account a. Wages Payable b. Notes Receivable c. Land d. Cash e. Legal Expense f. Prepaid Insurance g. Accounts Receivable h. Notes Payable i. Tour Service Revenue j. Unearned Revenue k. Services Revenue I. Equipment Type of Account Normal Balance Increase (Debit or Credit)