o L account is separeu Dy actor or 10. For example, the first asset account will be 100 and the next asset account will 110. E2-12 Identifying accounts, increases in accounts, and normal balances a. Interest Revenue f. Unearned Revenue b. Accounts Payable g. Prepaid Rent c. Common Stock h. Utilities Expense d. Office Supplies i. Dividends e. Advertising Expense j. Service Revenue Requirements 1. Identify each account as asset (A), liability (L), or equity (E). 2. Identify whether the account is increased with a debit (DR) or credit (CR). 3. Identify whether the normal balance is a debit (DR) or credit (CR), ho