Below is a list of common accounts. Required: Indicate whether the normal balance of each account is a debit or a credit. Debit or Credit Debit Debit Accounts 1. Cash 2. Service revenue 3. Salaries expense 4. Accounts payable 5. Equipment 6. Retained earnings 7. Utilities expense 8. Accounts receivable 9. Dividends 10. Common stock Debit