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Indicate whether each of the following accounts normally has a debit or credit balance:
a. Service Revenue
b. Accounts Payable
c. Operating Expense
d. Unearned Revenue
e. Dividends
f. Cash
g. Insurance Expense
h. Accounts Receivable
i. Land
j. Retained Earnings
k. Common Stock
l. Interest Receivable
m. Interest Revenue
n. Prepaid Insurance
o. Land
p. Salaries Payable
q. Salaries Expense
r. Supplies Expense
s. Consulting Revenue
t. Utilities Payable
u. Supplies
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