Type of Account Normal Balance Increase (Debit or Credit) Account a. Salaries Expense b. Utilities Expense c. Prepaid Rent Asset d. Wages Payable Equity e. Notes Receivable Expense f. Land Liability g. Cash Revenue h. Legal Expense i. Prepaid Insurance j. Accounts Receivable k. Unearned Revenue 1. Tour Service Revenue Account Type of Account Normal Balance Increase (Debit or Credit) a. Salaries Expense b. Utilities Expense c. Prepaid Rent d. Wages Payable e. Notes Receivable f. Land g. Cash h. Legal Expense i. Prepaid Insurance j. Accounts Receivable k. Unearned Revenue 1. Tour Service Revenue Credit Debit