Identify the accounts below that would normally have a credit balance. Accounts Credit Balance a. Purchases Returns and Allowances Yes b. Sales Discounts c. Wages Expense d. Allowance for Doubtful Accounts Yes e. Unearned Rent Yes f. Income Taxes Payable Yes g. Dividends h. Interest Revenue Yes i. Discount on Bonds Payable j. Common Stock Yes k. Additional Paid-in Capital - Common Stock es 1. Inventory