You are presented with the following alphabetical list of items, selected from the financial statements of Saputo Inc.:

Accounts receivable Income taxes payable

Bankloans payable Income tax expense

Buildings Interest expense

Cash Interest revenue

Depreciation expense Inventories

Dividends

Service revenue

Equipment

For each of the above accounts, identify the following.

$($a$)$ The type of account $($asset$,$ liability, stockholders' equity$).$

$($b$)$ The normal balance of the account.

$($c$)$ The financial statement $($income statement, retained earnings statement, or balance sheet$)$ on which Saputo would report the account.

$($a$)$

$($b$)$

Normal Balance

$($c$)$

Account

Type of Account

Debit or Credit

Financial Statement

Accounts receivable

Bank loans payable

Buildings

Cash

Depreciation expense

Dividends

Equipment

Income taxes payable

Income tax expense

Interest expense

Interest revenue

Inventories

Service revenue