9. Identify the statement below that is incorrect. A. The normal balance of accounts receivable is a debit. B. The normal balance of unearned revenues is a credit. C. The normal balance of an expense account is a credit. D. The normal balance of the share capital account is a credit. 10. A law firm collected $1,800 on account for work performed in the previous month. Which of the following general journal entries will the firm make to record this collection of cash? A. Debit Accounts Receivable, $1,800; credit Unearned Legal Fees Revenue, $1.800. B. Debit Cash, $1,800; credit Unearned Legal Fees Revenue, $1.800. Debit Cash, $1,800; credit Accounts Receivable, $1,800. D. Debit Accounts Receivable, $1,800; credit Legal Fees Revenue, $1.800