Exercise $2-5($Algo$)$ Identifying type and normal balances of accounts LO C$2$

For each of the following $(1)$ identify the account as an asset, liability, equity, revenue, or expense; $(2)$ identify the normal balance of the account, and $(3)$ select debit or credit to identify the kind of entry that would increase the account balance.

$\backslash$table$[[$Account$,$Type of Account,Normal Balance,Increase $($Debit or Credit$)],[$a$.$ Salaries Expense,,,$],[$b$.$ Utilities Expense,,,$],[$c$.$ Prepaid Rent,,,$],[$d$.$ Wages Payable,,,$],[$e$.$ Notes Receivable,,,$],[$f$.$ Land,,,$],[$g$.$ Cash,,,$],[$h$.$ Legal Expense,,,$],[$i$.$ Prepaid Insurance,,,$],[$j$.$ Accounts Receivable,,,$],[$k$.$ Unearned Revenue,,,$],[1.$ Tour Service Revenue,,,$]]$