Identify the normal balance (debit [Dr] or credit [Cr]) for each of the following accounts.

1. Prepaid Rent 

2. Common Stock 

3. Note Receivable 

4. Accounts Payable 

5. Accounts Receivable 

6. Equipment 

7. Interest Payable 

8. Unearned Revenue 

9. Land 

10. Prepaid Insurance 

11. Dividends 

12. Utilities Expense