Question: Indicate whether each of the following accounts normally has a debit or credit balance.
a. common stock
b. retained earnings
c. certificate of deposit
d. interest expense
e. accounts receivable
f. interest revenue
g. insurance expense
h. interest payable
i. cash
j. dividends
k. unearned revenue
l. operating expense
m. accumulated depreciation
n. accounts payable
o. office equipment
p. depreciation expense
q. service revenue
r. notes payable
s. notes receivable
t. supplies
u. utilities payable
v. consulting revenue
w. interest receivable
x. supplies expense
y. salaries expense
z. equipment
aa. salaries payable
bb. land
cc. prepaid insurance