Selected accounts appear below. For each account, indicate the following: Part a. In the first column, indicate the nature of each account using the following abbreviations: A for asset, L for liability, SE for stockholders' equity, R for revenue, E for expense, CA for contra asset, Cl. for contra liability. Part b. In the second column, indicate the normal balance using the following abbreviations: DR for debit and CR for credit (Parta) (Part b) Type of Normal Account Balance Income Tax 1. Payable N 2. Land Subscription 3. Revenue 4. Deferred Revenue Accounts 5. Receivable 6. Common Stock SE 7. Retained Earnings Accumulated 8. Depreciation