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 (Debitor Credit) Account a. Accounts Payable b. Consulting Revenue c. Salaries Expenso d. Utilities Expense e. Prepaid Ront 1. Wages Payable 9. Notes Receivable h. Land 1. Cash Legal Expense k. Prepaid Insurance 1. Accounts Receivable