The Following Is a List of Accounts and Identification Letters

The following is a list of accounts and identification letters A through J for Shannon Management Co.:
$\begin{array}{|l|l|l|l|}\hline \text { A. } & \text { Common Stock } & \text { F. } & \text { Prepaid Rent } \\\hline \text { B. } & \text { Interest Payable } & \text { G. } & \text { Advertising Expense } \\\hline \text { C. } & \text { Land } & \text { H. } & \text { Unearned Rent Revenue } \\\hline \text { D. } & \text { Dividends } & \text { I. } & \text { Commissions Earned } \\\hline \text { E. } & \text { Fees Earned } & \text { J. } & \text { Notes Receivable } \\\hline\end{array}$

Use the form below to identify the type of account and its normal balance.The first item is filled in as an example.