Identify the debit, credit, and normal balance for each account type.

Account Type	Increase	Decrease	Normal Balance
Asset
Liability
Capital
Retained Earning
Drawing
Dividend
Revenue
Expense
Depreciation Expense
Merchandise Inventory
Prepaid Expense
Rent Income
Supplies Expense
Supplies Used
Supplies
Cash
Receivable
Advertising Income
Salaries Payable
Interest Expense
Utilities
Wages Payable
Accounts Payable
Selling Expenses
Accumulated depreciation
Equipment