The following accounts are from Yoojin Changs interior design company, Big Apple Design. For each account, complete the following.

1. The basic account category (asset, liability, owners capital, withdrawal, revenue or expense).
2. The financial statement the account is recorded on (Income Statement, Statement of Changes in Equity or Balance Sheet).
3. The normal balance (debit or credit).
4. The effect of a debit to the account (increase or decrease).
5. The effect of a credit (increase or decrease).