Listed below are several Hughes Company general ledger accounts. For each of the respective accounts indicate the following: (a) In the first column, to the right of the account name, indicate the classification (type) of each account using the following abbreviations: A Asset (resources) R Revenue (income) L Liability (debts) E Expense (expenses) (b) In the second and third columns, indicate if the normal balance of the account is in debit or credit and by which side the account decreases. In the second and third columns write D for debit and C for credit.

	Account	Type of Account	Side on which the account keeps balance normal	Side by which the account decreases
	Accounts Receivable
	Mortgage Payable
	Note Receivable
	Rental Income
	Accounts Payable
	Unearned Fees
	Rent Expense
	Salaries Expense
	Supplies
	Fees Earned
	Unearned Rent