Fundamental Accounting Principles 22th Edition by John Wild ,Ken Shaw,Barbara Chiappetta

Exercise 39

For each of the following (1) identify the type of account as an asset, liability, equity, revenue, or expense, (2) identify the normal balance of the account, and (3) enter debit ( Dr. ) or credit ( Cr. ) to identify the kind of entry that would increase the account balance.
a. Land
b. Cash
c. Legal Expense
d. Prepaid Insurance
e. Accounts Receivable
f. Owner, Withdrawals
g. License Fee Revenue
h. Unearned Revenue
i. Fees Earned
j. Equipment
k. Notes Payable
l. Owner, Capital