Several accounts are listed below:

a.	Purchases Returns and Allowances
b.	Sales Discounts
c.	Wages Expense
d.	Allowance for Doubtful Accounts
e.	Unearned Rent
f.	Income Taxes Payable
g.	Dividends
h.	Interest Revenue
i.	Discount on Bonds Payable
j.	Common Stock
k.	Additional Paid in Capital-Common Stock
l.	Inventory

Required: List the accounts above that would normally have a credit balance.