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.