Instructions: Place a check in the appropriate columns to designate whether each of the following accounts: (1) has a debit or credit normal balance; and (2) is an asset, liability, or owner's equity account. (1) (2) Account Debit Credit Asset Liability Owner's Equity 1. Notes Payable 2. Rent Expense 3. Owner's Capital 4. Supplies 5. Accounts Payable 6. Accounts Receivable 7. Owner's Drawing 8. Unearned Service Revenue 9. Service Revenue 10. Prepaid Insurance