Requirements 1. What type of normal balance does the Retained Earnings account have-debit or credit? 2. Which type of income statement account has the same type of balance as the Retained Earnings account? 3. Which type of income statement account has the opposite type of balance as the Retained Earnings account? 4. What do we call the difference between total debits and total credits on the income statement section of the worksheet? Requirement 1. What type of normal balance does the Retained Earnings account have-debit or credit? The Retained Earnings account normally has a balance