Required: ab. Unearned consulting fees Prepaid insurance Office supplies Notes receivable Insurance fee revenue Unearned insurance fee revenue Salary and benefits expense Small tools and supplies Service fees earned Service fees revenue Notes payable Buildings Rent payable Share capital Vehicles Depreciation expense Interest income Interest expense Furniture Utilities payable Unearned rent revenue Retained earnings Salaries and benefits payable Compensation expense Interest earned Meals and mileage expense Unearned service fees Equipment a. Identify each account as either an asset (A), liability (L), equity (E), revenue (R), or expense (E). b. Identify whether the normal balance of each account is a debit (DR) or credit (CR).