Indicate the type of account (asset, contra-asset, liability, shareholders’ equity, revenue, expense, or dividends declared) and whether it normally has a debit balance or a credit balance:

a. Inventory

b. Cost of Goods Sold

c. Prepaid Rent

d. Wages Expense

e. Wages Payable

f. Interest Revenue

g. Equipment

h. Accumulated Depreciation, Equipment

i. Notes Payable

j. Common Shares

k. Cash