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Please answer with reason for all why the option is correct and why the other options are incorrect,, can you help with this Accounting type

Please answer with reason for all why the option is correct and why the other options are incorrect,,
can you help with this Accounting type Question:
Which of the following item will have credit balance?
A. Deferred revenue income
B. Income earned but not received
C. Declared but unpaid dividend
D. Deduction on issue of debentures

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