For each of the following, identify in Column 1 the category to which the account belongs, in Column 2 the normal balance for the account, in Column 3 the financial statement on which the account balance is reported, and in Column 4 the nature of the account (permanent/temporary).
Example: 
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Definitions:
Legal Fees
Charges imposed by attorneys for their legal services, which can vary based on the complexity of the legal matter, time spent, and the attorney's experience.
Initial Consultation
The first meeting between a professional, such as a lawyer or doctor, and a client or patient to discuss the case or health concerns.
Specified Way
A particular method or course of action that is clearly defined or identified.
Provincial Law Societies
Professional associations in each province that regulate the practice of law, ensuring ethical standards and competence among lawyers.
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