LO $3-1$

Exercise $3-3$A Matching debit and credit terminology with account titles

Required

Indicate whether each of the following accounts normally has a debit balance or a credit balance:

a$.$ Salaries Expense

b$.$ Consulting Revenue

c$.$ Unearned Revenue

d$.$ Accounts Payable

e$.$ Dividends

f$.$ Land

g$.$ Salaries Payable

h$.$ Cash

i$.$ Prepaid Insurance

j$.$ Common Stock

k$.$ Interest Revenue

Rent Expense