For each of the following accounts, indicate the (a) effect of a debitor credit on the account, (b) normal balance, and (c) appropriate statement classification (income statement, statement of changes in equity, and/or statement of financial position). Note that there may be more than one statement classification in some cases. (a) (b) (c) Debit Effect Credit Effect Normal Balance Statement Classification 1. Bank loan payable Property 2. tax expense 3. Fees earned 4. Cash 5. Unearned revenue