In the table below, various accounts are listed in the first column. In the column labeled A, identify each account as asset, liability, owners equity, revenue, or expense. In column B, state for each account balance whether the normal balance is a debit or a credit.

	A: asset, liability, equity, revenue, or expense	B: debit or credit
Owner, Capital
Accounts Receivable
Advertising Expense
Owner, Drawing
Fees Earned
Accounts Payable