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 Normal Balance Type of Account Liability Increase (Dr. or Cr.) Credit a. Notes Payable Credit b. Common Stock c. Supplies d. Accounts Payable e. Consulting Revenue f. Salaries Expense g. Utilities Expense h. Prepaid Rent i. Wages Payable j Notes Receivable k Land Asset Debit Debit 1. Cash Asset Debit Debit