The following accounts are from Yoojin Chang€™s interior design company, Big Apple Design. For each account, complete the following. The first one has been completed for you as an example.
(1) The basic account category (asset, liability, owner€™s capital, drawings, revenue or expense)
(2) The financial statement the account is recorded on (Income Statement, Statement of Changes in Equity or Balance Sheet).
(3) The normal balance (debit or credit). 

(4) The effect of a debit to the account (increase or decrease). 

(5) The effect of a credit (increase or decrease).
a. Cash 

b. Supplies 

c. Accounts payable 

d. Yoojin Chang, Capital Account 

e. Yoojin Chang, Withdrawals
f. Design Revenue 

g. Salaries Expense 

h. Accounts Receivable 

i. Notes Payable 

j. Prepaid Insurance

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(3) Normal (2) Financial (4) Effect of a (5) Effect of a (1) Basic Account Statement Balance Debit Credit Increase a. Cash Debit Balance Sheet Asset Decrease