Instruction: Indicate on the space provided, (1) (X) on the element where the account belong (2) BS if the account is Balance Sheet account and IS if the account is income statement account; Dr (debit) or Cr (credit) to identify the normal balance of the account. Accounts 1. Repairs and Maintenance Expense 2. Salaries and Wages Expense 3. Notes Payable 4. Notes Receivable 5. Service Vehicle 6. Mortgage Payable 7. Utilities Expense 8. Furniture and Fixtures 9. Communication Expense 10. Employees' benefits payable 11. Office Equipment 12. Prepaid Insurance 13. Owner's Withdrawal 14. Professional fees earned 15. Accounts Receivable 16. Representation Expense 17. Salaries Fayable 18. Office Supplies Expense 19. Office Supplies 20. Accounts payable 21. Cash 22. Inventory 23. Land 24. Accumulated Depreciation 25. Miscellaneous Expense 26. Prepaid Rent 27. Rent Expense 28. Juan, Capital 29. Insurance Expense 30. Depreciation Expense ASSET LIABILITES OWNER'S EQUITY BS or IS Dr or Cr