Identify each of the following accounts of Advanced Services Co. as asset, liability, stock-holders’ equity, revenue, or expense, and state in each case whether the normal balance is a debit or a credit.

a. Accounts Payable

b. Accounts Receivable

c. Capital Stock

d. Cash

e. Dividends

f. Fees Earned

g. Office Equipment

h. Rent Expense

i. Supplies

j. Wages Expense