You are presented with the following alphabetical list of items, selected from the financial statements of Saputo Inc: 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. Account (a) Type of Account Accounts receivable Bank loans payable Buildings Cash Depreciation expense Dividends Equipment Income taxes payable Income tax expense Interest expense Interest revenue Inventories Service revenue Normal Balance Debit or Credit (c) Financial Statement