Identify the item that best completes each of the descriptions below.For each of the following $(1)$ identify the account as an asset, liability, equity, revenue, or expense; $(2)$ identify the normal balance of the account; and $(3)$ select debit or credit to identify the kind of entry that would increase the account balance.

$\backslash$table$[[\{$

$\backslash$table$[[$Account$],[$a$.$ Prepaid Rent$]]\}],[],[$b$.$ Wages Payable$],[$c$.$ Notes Receivable$],[$d$.$ Land$],[$e$.$ Cash$],[$f$.$ Legal Expense$],[$g$.$ Prepaid Insurance$],[$h$.$ Accounts Receivable$],[$i$.$ Equipment$],[$j$.$ Tour Service Revenue$],[$k$.$ Unearned Revenue$],[$I$.$ Services Revenue,,,$]]$

a$.A(n)$

contains a record of decreases and increases in a specific revenue, expense, asset, liability, or equity.

general ledger

b$.$ A$($n$)$

describes transactions entering an accounting system, such as a purchase order.

c$.$ The

is a record containing all accounts used by a company, including account balances.

d$.$ A$($n$)$

has a complete record of every transaction recorded.

e$.$ A list of all ledger accounts and identification numbers, not including account balances, is called a$($n$)$

of accounts.