please Identify the "normal" balance; Debit (Dr) or Credit (Cr) for each of the following accounts.

a) Prepaid Rent

b) Owner, Capital

c) Notes Receivable

d) Accounts Payable

e) Accounts Receivable

f) Equipment

g) Interest Payable

h) Unearned Revenue

i) Land

j) Prepaid Insurance

k) Owner, Withdrawals

l) Utilities Expense