For each of the following accounts, identify what type of account it is and state what its normal balance would be. Use the following for account type (Asset, Liability, Shareholders' equity, Revenue, Expense, and Dividends declared). If the account is a contra account, put a "Contra" in front of the account type. 1. Land 2. Common shares 3. Insurance expenses 4. Dividends declared 5. Wages expense 6. Sales revenue 7. Land 8. Utilities expense Type of Account 9. Accumulated depreciation, vehicles 10. Cash > > > > > > Normal Balance > > >