Instructions: In the space provided in the D2L record (1) if the account has a debit or credit normal balance; and (2) if the account is classified as an asset (A), liability (L), or affects owner's equity (OE). In the space provided, type #1, account title, if it is a Dr. or Cr. balance, and if it is classified as an asset, liability, or affects owner's equity. Then on the next line, type #2, the account title, if it has a normal Dr. or Cr. balance, and if it is classified as an asset, liability, or affects owner's equity. Continue the pattern for each account title listed. Example for proper formatting: 1. Salary and Wages Payable (1) Cr. balance (2) (L)Therefore, Salary and Wages Payable has a normal credit (cr.) balance and is classified as a (L) liability. (1) (2) Account Title Owner's Dr. Cr. Asset Liability Equity 1. Service Revenue 2. Insurance Expense 3. Supplies 4. L. Hines, Capital 5. Accounts Payable 6. Unearned Service Revenue 7. L. Hines, Drawing 8. Accounts Receivable 9. Prepaid Insurance 10. Note Payable