BE2.1 (LO 1) For each of the following accounts, indicate the effects of (a) a debit and (b) a credit on the accounts and (c) the normal balance of the account.Indicate debit and credit effects and normal balance.1. Accounts Payable.2. Advertising Expense.3. Service Revenue.4. Accounts Receivable.5. Owner's Capital.6. Owner's Drawings.