The normal balance of dividends is a debit. The normal balance of accounts receivable is a debit. The nomal balance of unearned revenues is a credit. The normal balance of the cornmon stock account is a credit The normal balance of an expense account is a credit The normal balance of dividends is a debit. The normal balance of accounts receivable is a debit. The nomal balance of unearned revenues is a credit. The normal balance of the cornmon stock account is a credit The normal balance of an expense account is a credit