9) For Office Supplies, the category of account and its normal balance is 9) A) assets and a credit balance C) assets and a debit balance B) liabilities and a credit balance D) liabilities and a debit balance 10 10) For Expenses, the category of account and its normal balance is A) assets and a credit balance C) equity and a credit balance B) equity and a debit balance D) assets and a debit balance 11) For Retained Earnings, the category of account and its normal balance is A) assets and a debit balance C) equity and a credit balance B) assets and a credit balance D) equity and a debit balance 12) Which one of the following account groups normally has a debit balance? 12 A) liabilities and revenues C) revenues and expenses B) assets and liabilities D) assets and expenses 7, 13) Which of the following sequences is the normal sequence of flow of accounting data? 13 A) Ledger Journal -Source document C) Source document - Ledger Journal B) Source document -Journal - Ledger D) Journal -Source document - Ledger