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Classification of Accounts
e2A. ConCept
The following ledger accounts are for Afocentric Service Corporation:
a. Suppliesb. Utilities Expensec. Accounts Receivabled. Common Stocke. Landf. Prepaid Rentg. Accounts Payableh. Investments in Securitiesi. Service Revenuej. Supplies Expensek. Prepaid Insurancel. Wages Expensem. Fees Earnedn. Dividendso. Wages Payablep. Unearned Revenueq. Office Equipmentr. Rent Payables. Notes Receivablet. Interest Expenseu. Notes Payablev. Cashw. Interest Receivablex. Rent Expensey. Income Taxes Payablez. Income Taxes Expense
Complete the following table, using X's to indicate each account's classification and normal balance (whether a debit or a credit increases the account).
Stockholders equity
Common stock
Retained Earnings
Asset
Liabilities
Stock
Dividends
Revenue
Expense
Normal Balance
Credit
Debit
a. Supplies
x
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