2 3e Financial Statement Normal Balance- Balance Sheet Debite e e Exercises 2.3 (part a only), 2.10 & 2.16 E2.3 Kobayashi Company has the following accounts: 1e Account Type of Account Cashe Assete M. Kobayashi, Capital Accounts Payable Building Insurance Expense- Interest Revenue M. Kobayashi, Drawings Notes Receivable Prepaid Insurance Rent Expense- Service Revenue Supplies e 12121212 Instructions Complete the table. Identify (1) the type of account as asset, liability, or owner's equity (for owner's equity accounts, also identify if it is a capital, drawings, revenue, or expense account); (2) what financial statement it is presented on; and (3) the normal balance of the account. The first one has been done for you as an example