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. Type of Account Expense Expense Normal Balance Increase (Dr. or Cr.) Debit Debit Debit Debit Account a. Salaries Expense b. Utilities Expense c. Prepaid Rent d. Wages Payable e. Notes Receivable f. Land 9. Cash h. Legal Expense . Prepaid Insurance i Accounts Receivable * Owner, Withdrawals 1. License Fee Revenue