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21 A company pays $2,000 dividends to its stockholders. Record the transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet > A company pays $2,000 dividends to its stockholders. Note: Enter debits before credits. Transaction General Journal Debit Credit 122 A company receives $6,500 cash in advance from customers for services to be provided next year. Record the transaction. (If no en is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet A company receives $6,500 cash in advance from customers for services to be provided next year. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal23 A company pays $12,000 to purchase a one-year insurance policy. Record the transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet A company pays $12,000 to purchase a one-year insurance policy. Note: Enter debits before credits. Transaction General Journal Debit Credit 124 Below is a list of typical accounts. Required: For each account, (1) indicate the type of account and (2) whether the normal account balance is a debit or credit. Accounts Type of Account Normal Balance (Debit or Credit) 1. Service Revenue 2. Common Stock 3. Dividends 4. Salaries Expense 5. Accounts Payable 6. Buildings 7. Deferred Revenue 8. Accounts Receivable 9. Retained Earnings 10. Notes Payable 11. Utilities Expense 12. Advertising Expense