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.

a. Fees Earned

b. Equipment

c. Notes Payable

d. Owner Capital

e. Cash

f. Legal Expense

g. Prepaid Insurance

h. Land

i. Accounts Receivable

j. Owner Withdrawals

k. License Fee Revenue

l. Unearned Revenue