Indicate whether each of the following accounts is an asset, a liability, or an owner’s equity account and whether it has a normal debit or credit balance:

Indicate whether each of the following accounts is an asset, a
liability, or an owner’s equity account and whether it has a normal
debit or credit balance: (a) Accounts Receivable, (b) Accounts Payable,
(c) Equipment, (d) Owner’s Drawings, and (e) Supplies.
8. For the following transactions, indicate the account debited and
the account credited.
a. Supplies are purchased on account.
b. Cash is received on signing a note payable.
c. Employees are paid salaries in cash.