Listed below are selected accounts from the financial statements of Clemson Company for the year ended December 31, 2012. In the blank space provided for each account, indicate what type of account it is, its normal balance, and the debit/credit rules for increasing and decreasing it. Use the following abbreviations for your answers: Type of Account Normal Account Balance A = Asset Dr = Debit L = Liability Cr = Credit SE Stockholders' Equity R = Revenue E-Expense Rules to Increase or Decrease the Account Dr = Debit Cr = Credit Type of Normal Account Balance Rule to Increase Example: Cash A Dr Dr Rule to Decrease Cr (a) Income Taxes (b) Accounts Payable (c) Retained Earnings (d) Prepaid Expenses (e) Sales Revenues (f) Long-term Debt (g) Intangibles (h) Common Stock