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. Normal Balance Increase (Dr. or Cr.) Debit Debit Debit Debit OK Debit Debit Debit Debit Account a. Land b. Cash c. Legal Expense d. Prepaid Insurance e. Accounts Receivable f. Owner, Withdrawals 9 License Fee Revenue h. Unearned Revenue i. Fees Earned 1 Equipment k Notes Payable 1. Owner, Capital int Type of Account Asset Asset Expense Asset Asset Equity wwwwww Liability Liability Asset Asset Liability Equity ences Debit Debit Debit Debit