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 Type of Account Asset Asset Expense Normal Balance Increase (Dr. or Cr.) Debit Debit Debit b. Cash c. Legal Expense d. Prepaid Insurance e. Accounts Receivable f. Dividends g. License Fee Revenue h. Unearned Revenue i. Fees Earned Equipment k Notes Payable 1. Common Stock