The following ledger accounts are for Afocentric Service Company:
a. Supplies
b. Utilities Expense
c. Accounts Receivable
d. D. Minimus, Capital
e. Land
f. Prepaid Rent
g. Accounts Payable
h. Investments in Securities
i. Service Revenue
j. Supplies Expense
k. Prepaid Insurance
l. Wages Expense
m. Fees Earned
n. D. Minimus, Withdrawals
o. Wages Payable
p. Unearned Revenue
q. Office Equipment
r. Rent Payable
s. Notes Receivable
t. Interest Expense
u. Notes Payable
v. Cash
w. Interest Receivable
x. Rent Expense
Complete the following table, using X€™s to indicate each account€™s classification and normal balance (whether a debit or a credit increases theaccount).

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Type of Account Normal Balance increases balance Item Asset Liability Capital Withdrawals Revenue Expense Debit Credit Owner's Equity D. Minimus, D. Minimus a.