Indicate whether each of the following accounts normally possesses a debit (DR) or a credit (CR) balance. 1 Wage expense 2 Prepaid rent 3 Cost of goods sold 4 Cash 5 Sales 6 Paid-in-capital 7 Depreciation expense 8 Accounts payable 9 Merchandise Inventory 10 Salary expense 11 Equipment 12 Accounts receivable 13 Accumulated depreciation 14 Notes payable 15 Utilities expense