1. Identify each account as an asset (A), liability (L), or equity (E). 2. Identify whether the account is increased with a debit (DR) or credit (CR). 3. Identify whether the normal balance is a debit (DR) or credit (CR).

These are the accounts that need to be classified

a. Interest Revenue

b. Accounts Payable

c. Capital

d. Office Supplies

e. Advertising Expense

f. Unearned Revenue

g. Prepaid Rent

h. Utilities Expense

i. Withdrawals

j. Service Revenue

Explanation:

a. Interest Revenue - Equity - increases with a credit - normal balance at credit.

b. Accounts Payable - Liability - increases with a credit - normal balance at credit.

c. Capital - Equity - increases with a credit - normal balance at credit.

d. Office Supplies - Asset - increases with a debit - normal balance at debit.

e. Advertising Expense - Expense - increases with a debit - normal balance at debit.

f. Unearned Revenue - Liability - increases with a credit - normal balance at credit.

g. Prepaid Rent - Asset - increases with a debit - normal balance at debit.

h. Utilities Expense - Expense - increases with a debit - normal balance at debit.

i. Withdrawals - Asset - decreases wtih a credit (bank account), increases with a debit (cash) - normal balance at debit.

j. Service Revenue - Equity - increases with a credit - normal balance at credit.