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 Type of Account Normal Balance Increase (Dr. or Cr.) a Dividends b. Tour Service Revenue C Unearned Revenue d. Services Revenue e. Equipment f. Notes Payable g. Common Stock h. Supplies i. Accounts Payable i Consulting Revenue k Salaries Expense 1. Utilities Expense