In the First Space Below, Indicate Whether Each Account Is

In the first space below, indicate whether each account is a real or nominal account using (R) Real Account and (N) Nominal Account. In the second space below, indicate by an (X) if the account should be closed.
N X 0. Advertising Expense
________ ________ 1. Prepaid Insurance
________ ________ 2. Service Fees
________ ________ 3. Depreciation Expense
________ ________ 4. Accumulated Depreciation
________ ________ 5. Salaries Payable
________ ________ 6. Prepaid Rent
________ ________ 7. Income Summary
________ ________ 8. Insurance Expense