Lawrence Services Co. has the following accounts. For each account, state whether it is an asset, liability, owner’s equity, revenue, or expense, and whether the normal balance is a debit or a credit. 

a. Accounts Receivable 

b. Accounts Payable 

c. S. Lawrence, Capital 

d. S. Lawrence, Withdrawals 

e. Cash 

f. Fees Earned 

g. Wages Expense 

h. Supplies 

i. Office Equipment 

j. Insurance Expense