Classification of Accounts 

e2A. ConCept

The following ledger accounts are for Afocentric Service Corporation:

a. Supplies
b. Utilities Expense
c. Accounts Receivable
d. Common Stock
e. Land
f. Prepaid Rent
g. Accounts Payable
h. Investments in Securities
i. Service Revenue
j. Supplies Expense
k. Prepaid Insurance
l. Wages Expense
m. Fees Earned
n. Dividends
o. Wages Payable
p. Unearned Revenue
q. Office Equipment
r. Rent Payable
s. Notes Receivable
t. Interest Expense
u. Notes Payable
v. Cash
w. Interest Receivable
x. Rent Expense
y. Income Taxes Payable
z. Income Taxes Expense

Complete the following table, using X's to indicate each account's classification and normal balance (whether a debit or a credit increases the account).