Identify each of the following KIND of accounts as a revenue (R), expense (E), asset (A), liability (L), or equity (OE) by placing initials (R,E,A,L or OE) in the blanks and identify the NORMAL NATURE of the account as a debit or a credit Account Name Kind of Account NORMAL NATURE R,E,A,L,OE Debit/Credit Salary Expense Cash Equipment Common Stock Fee Revenue Accounts Receivable Accounts Payable Retained Earnings Supplies Unearned fee Revenue Prepaid Insurance Office Furniture