In terms of debits and credits, which types of accounts will have the same (debit or credit) normal balances?

A) dividends, expenses, assets
B) assets, capital stock, revenues
C) retained earnings, dividends, liabilities
D) expenses, liabilities, capital stock

Debits

An accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet or in its income statement.

Credits

An accounting entry that either increases liabilities and equity or decreases assets, reflective of the dual-entry bookkeeping system.