Normal Balances of Accounts Identify each of the following accounts of Liken Services Co. as asset, liability, stockholders' equity, revenue, or expense, and state in each case whether the normal balance is a debit or a credit. Item Type of Account Debit or Credit a. Accounts Payable b. Accounts Receivable c. Cash d. Common Stock e. Dividends f. Fees Earned 9. Land h. Rent Expense i. Supplies 3. Utilities Expense