Sort the following accounts in the correct order and state whether normal balance is debit or credit:

Account Name

Accounts Payable Accounts

Receivable

Accum Amortization

Accum Depreciation

Allowance for Bad Debt (Optional)

Building

Cash

Common Stock

Cost of Goods Sold

Current portion of Long Term Debt

Depreciation

Equipment

Insurance Expense

Intangibles

Interest Expense

Interest Payable

Inventory

Land

Long Term Debt

Notes payable

Notes Receivable

Other Expense

Other Payable

Paid in Capital

Prepaid Expenses

Rent Expense

Retained Earnings

Salaries Payable

Salary expense

Sales

Sales Returns and Allowances

Sales Discounts

Supplies

Supply expense

Unearned Revenue

Utility Expense