The Following Are Selected Accounts and Account Balances of Gorr

The following are selected accounts and account balances of Gorr Company on December 31:
$\begin{array}{lccc}& \text { Permanent ( \( P \) )} & \text { Normal Balance } \\& \underline{\text { or Temporary(T) }} &\underline{ \text { Dr. (Cr.) } }\\ \text { Inventory } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Land } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Wages Payable } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Capital Stock } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Retained Earnings } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Revenues} &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Dividends } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\ \text { Advertising Expense } &\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\end{array}$

Required:
a.Indicate whether the account is a permanent (P)or temporary (T)account.
b.Indicate the normal balance in terms of debit (Dr. )or credit (Cr. ).