Identify if the account is an asset, liability,equity,income or expense and indicate its normal balance

	Account	Asset	Liabilities	Owners Equity	Income	Expense	Balance
1	Accounts Receivable
2	Accumulated Depreciation
3	Advertising Expense
4	Bonds Payable
5	Building
6	Cash
7	De Jesus, Capital
8	De Jesus, Drawing
9	Delivery Truck
10	Interest Payable
11	Inventories
12	Land
13	Mortgage Loans
14	Notes Payable
15	Notes Receivable
16	Office Supplies
17	Prepaid Expense
18	Rent Expense
19	Salaries Expense
20	Salaries Payable
21	Service Fees Income
22	Supplies Expense
23	Trading Securities
24	Unearned Income
25	Utilities Expense