For Each of the Following Accounts, (1) Identify the Account

For each of the following accounts, (1) identify the account as an asset, liability, equity, revenue, or expense, and (2) indicate the normal balance of the account.




$\begin{array}{|l|l|l|}\hline\text { Account Title } & \text { Account Type } & \begin{array}{l}\text { Normal Balance } \\\text { (Debit or Credit) }\end{array} \\\hline \text { a. Prepaid Insurance } \\\hline \text { b. Accounts Payable } \\\hline \text { c. Common Stock } \\\hline \text { d. Utilities Expense } \\\hline \text { e. Land } \\\hline \text {f. Services Revenue } \\\hline \text {g. Notes Receivable } \\\hline \text {h. Advertising Expense } \\\hline \text {i. Snearned Revenue } \\\hline \text {j. Service Revenue }\\\hline\end{array}$