PART IV TYPES OF ACCOUNTS (10 points) Instructions: Place a check in the appropriate columns to designate whether each of the following accounts: (1) has a debit or credit normal balance; and (2) is an asset, liability, or owner's equity account. < (1) (2) Owner's Account Debit Credit Asset Liability Equity 1. Service Revenue 2. Insurance Expense 3. Supplies 4. J. Morgan, Capitale 5. Accounts Payable 6. Salaries Payabled 7. J. Morgan, Drawings 8. Accounts Receivable 9. Prepaid Insurance 10. Mortgage Payable