Instruction 1. Identify the type of accounts (i.e., asset, liability, or equity), and its normal balanc 'A' for asset, 'L' for liability, or 'E' for equity D' for debit, or 'C' for credit Account Cash Type Asset Liability Asset Equity Equity Equity Equity Equity Liability Equity Asset Asset Asset Asset Asset Liability Liability Equity Equity Asset Asset Normal Balance Debit Example 1. Accounts Payable 2. Accounts Receivable 3. Common Stock 4. Room Sales Revenue 5. Rent Expense 6. Rent Revenue 7. Salaries expense 8. Notes Payable 9. Utility Expense 10. Notes Receivable 11. Building 12. Land 13. Equipment 14. Mini Van 15. Interest Payable 16. Tax Payable 17. Tax Expense 18. Service Revenue 19. Furniture 20. Computer Equipment . Enter the transactions into the general journal showing debits and credits a. Had room sales and received cash of $30,000 a. Cash of $3,000 was paid for remt c. Had room sales and send a bill ($1,000) to customer d. Purchase of cleaning supplies for cash, $1,000 e. Purchase of office equipment on account from Bing's Office Equipment, $1,500 f. Received cash ($1,000) by exchanging extra common stock g. Paid cash S1,500 for existing accounts payable to Bing's Office Equipment h. Received cash $1,000 for rent revenue i. Payment of wages with cash, $5,000 Journal Entries Write account names in this column, and don't forget the indent Number DR CR a. Cash 30,000 Room Sales Revenue 30,000 b. Rent Expense Cash 3,000 3,000 c. d. e. g- h. 1