Identify whether each account listed below is/has:

a) an asset (A), liability (L), owner's equity (O), revenue (R), expense (E), contra-asset(CA), or contra-revenue(CR) accountb) a normal debit (D) or normal credit (C) balance

YOU MUST USE THE APPROPRIATE LETTERS (SHOWN IN PARENTHESES) TO SIGNIFY THE ACCOUNT TYPE AND NORMAL BALANCE.

Account	a) Account Type (A, L, O, R, E, CA, CR)	b) Normal Balance (D, C)
Accounts Receivable
Accounts Payable
Salary Expense
Sales Revenue
John Doe, Capital
Supplies
Unearned Service Revenue
Inventory
Cost of Goods Sold
Accumulated Depreciation
Prepaid Insurance
John Doe, Withdrawals
Sales Returns and Allowances