10.1 For each of the following accounts, indicate whether it normally has a debit or a credit balance. Use dr. or cr:

1. Sales revenue 7. Retained earnings 2. Trade and other payables 8. Depreciation expense 3. Trade and other receivables 9. Dividends payable 4. Interest expense 10. Issued capital 5. Inventory 11. Bad debt provision 6. Interest income 12. Accumulated depreciation