For each of the following accounts, indicate 

(a) Whether it is an asset, liability, or shareholders’ equity account; 

(b) The normal balance of the account; 

(c) Whether a debit will increase or decrease the account; 

(d) Whether a credit will increase or decrease the account.
1. Accounts Payable
2. Accounts Receivable
3. Cash
4. Common Shares
5. Deferred Revenue
6. Dividends Declared
7. Equipment
8. Income Tax Expense
9. Retained Earnings
10. Service Revenue