Order the following steps in the accounting process that focus on analyzing and recording transactions.

Indicate whether each of the following accounts normally has a debit or credit balance: Account Balance Account Balance a. Interest Receivable Accounts Payable b. Interest Revenue m. Operating Expense C. Prepaid Insurance n. Unearned Revenue d. Land Dividends Salaries Payable p. Cash f. Salaries Expense q. Insurance Expense g. Supplies Expense r. Accounts Receivable h. Consulting Revenue S. Utilities Expense Utilities Payable t. Retained Earnings j. Supplies U. Common Stock k. Service Revenue