Stockholders' equity and liabilities both have normal credit balances. Why are the stockholders' equity debit$/$credit rules more complex than liabilities?

Net income can be a loss, thus changing the debit$/$credit relationship.

Dividends are paid to common stockholders, thus reducing Common Stock.

The elements of Stockholders' Equity are broken into different types of accounts; some are increased with debits and some with credits.

Stockholders' equity is composed of both Common Stock and Retained Earnings, one of which is increased with debits and the other with credits.