Build a T-account for each account title. Label the DR (debit), CR (credit), NB (normal balance), and "+" or "-". Debit: Credit : Normal Balance Office Furniture Common Stock Dividends +D + - + - + - + + - Debit Credit Debit Credit : Debit Credit Normal Balance Normal Balance Normal Balance Interest Expense Rent Payable Interest Revenue + - + - + - + - + - + - Debit Credit Normal Balance