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.

Account

$1.$

Type of Account

Cash

M$.$ Kobayashi, Capital

Accounts Payable

Building

Insurance Expense

Interest Revenue

M$.$ Kobayashi,

Drawings

Notes Receivable

Prepaid Insurance

Rent Expense

Service Revenue

Supplies

Asset

Owner's Equity $($Capital$)$

Asset

Liability

Revenue

Owner's Equity $($Drawings$)$

Expense

Liability

Balance Sheet

Income Statement

Balance Sheet and Income Statement

$3.$

Normal

Balance

Balance Sheet

Debit

Credit ${?}^{}$

$$

Credit $*{*}^{}$

Balance Sheet

Income Statement

Debit

Balance Sheet

Credit

Statement of Owner's Equity

Debit

Balance Sheet

Debit

Debit

Debit

Credit