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 Normal Balance Increase (Dr. or Cr.) Account a. Salaries Expense b. Utilities Expense c. Prepaid Rent d. Wages Payable e. Notes Receivable f. Land Asset Debit Debit g. Cash Asset Debit Debit Expense Debit Debit h. Legal Expense i. Prepaid Insurance Asset Debit Debit j Accounts Receivable Asset Debit Debit k Owner, Withdrawals Equity Debit Debit 1. License Fee Revenue Revenue Credit Credit Liability ebit Equity ebit Revenue ebit ebit Expense ebit Asset Jebit Dollonu Crodi