For the accounts listed below, indicate if the normal balance of the account is a debit or credit. Accounts Normal Balance 1. Service Revenue 2. Rent Expense 3. Accounts Receivable 4. Accounts Payable 5. Retained Earnings 6. Supplies 7. Insurance Expense 8. Dividends 9. Buildings 10. Notes Payable

1. Service Revenue - credit

2. Rent Expense - Debit

3. Accounts Receivable  - Debit

4. Accounts Payable - credit

5. Retained Earnings - credit

6. Supplies - Debit

7. Insurance - Debit

Expense - Debit

8. Dividends - Debit

9. Buildings - Debit

10. Notes Payable  - credit

Explanation:

The balance sheet shows the assets, liabilities and equity. While assets normally have a debit balance, liabilities and equity have credit balances.

The income statements shows the revenue and expenses. While revenue usually has a credit balance, expenses usually have debit balances.

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