Identify each of the following accounts of Shakti Yoga Co. as an asset, liability, stockholders’ equity, revenue, or expense, and state in each case whether the normal balance is a debit or a credit.

a. Accounts Payable

b. Accounts Receivable

c. Common Stock

d. Cash

e. Dividends

f. Fees Earned

g. Office Equipment

h. Rent Expense

i. Supplies

j. Wages Expense