For each of the following (1) identify the type of account as an asset, liability, equity, revenue, or expense; (2) identify the normal balance of the account, and (3) select debit (Dr) or credit (Cr.) to identify the kind of entry that would increase the account balance Account Type of Account Normal Balance Increase (Dr. or Cr.) a. Supplies b. Accounts Payable c. Consulting Revenue d. Salaries Expense Utilities Expense f. Prepaid Rent g. Wages Payable h. Notes Receivable i. Land jCash k Legal Expense . Prepaid Insurance