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.	Fees Earned
b.	Equipment
c.	Notes Payable
d.	Common Stock
e.	Cash
f.	Legal Expense
g.	Prepaid Insurance
h.	Land
i.	Accounts Receivable
j.	Dividends
k.	License Fee Revenue
l.	Unearned Revenue