Indicate whether each account listed below is a(n) asset (A), liability (L), owner's equity (OE), revenue (R), or expense (E) account. Next to each answer, indicate whether the account's normal balance is a debit (Dr) or a credit (Cr).

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Accounts Payable Service Revenue K. Lockyer, Withdrawals Rent Revenue Accounts Receivable Insurance Expense Cash Rent Expense Vehicles Note Payable Land K. Lockyer, Capital