The accounts below appear in the chart of accounts of Brightspark Electrical Services. Show whether the normal balance is a debit or a credit. Indicate whether the account would appear in the balance sheet or in the income statement, and under what classification, e.g. liability, asset, equity, income or expense.

1.    Service Vehicles

2.    Repairs Expense

3.    Prepaid Insurance

4.    Accounts Payable

5.    Unearned Service Fees

6.    Telephone Expense

7.    Accounts Receivable

8.    Electrical Supplies

9.    B.A. Brightspark, Drawings

10.    GST Payable

11.    GST Receivable

12.    Mortgage Payable

13.    Interest Revenu

14.    B. A. Brightspark, Capital

15.    Electrical Services Revenue