Consider the following list of accounts:

Cash Retained Earnings
Service Revenue Utilities Expense
Salaries Expense Accounts Receivable
Accounts Payable Common Stock
Equipment Dividends

How many of these accounts have a normal debit balance?
A) Seven.
B) Five.
C) Six.
D) Four.

C) Six.

Explanation:

As we already know that

The expenses, assets, losses, dividend contains a debit balance while on the other hand, the liabilities, revenues, revenues, gains, stockholder equity contains credit balance

If there is an increase in a debit balance account then it always shown in the debit side itself and vice versa

And, the same is applied for credit balance  

Therefore, the accounts which have a  normal debit balance are cash, utilities expense, salaries expense, account receivable, equipment, and the dividend

answer; the above statement/question is ( true);

answer; decentralized;