Following are account titles taken from the financial statements of three large companies. Alcoa (www.alcoa.com) is the leading worldwide producer of aluminum; Honeywell International Inc. (www.honeywell.com) produces a wide array of products including security systems; and Darden Restaurants (www.dardenrestaurants.com) is the parent company of Olive Garden, Red Lobster, and Bahama Breeze.

Required:
(a) For each account listed, indicate whether it is an asset (A), liability (L), equity (Q), revenue (R), expense (X), or dividend (D).
(b) For each account listed, indicate whether its normal account balance is a debit (D) or a credit (C).

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Darden HoneywellRestaurants Borrowings Recoveries Alcoa Investments Short-Term Cost of Sales Accounts Payable, Insurance Inventories Trade Retained Earnings Provision for Cash and Cash Unearned Equivalents Revenue Preferred Stock Interest & Other Depreciation Financial Charges Sales Revenue Property, Plant Trademarks & Equipment