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 a. Land b. Cash c. Legal Expense d. Prepaid Insurance e. Accounts Receivable f. Dividends g. License Fee Revenue h. Unearned Revenue i. Fees Earned j Equipment k Notes Payable I. Common Stock Type of Account Normal Balance Increase (Dr. or Cr.)