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For each account listed below indicate whether it ordinarily has a debit (D) or a credit (C) balance:
A. Advertising expense Debit
B. Accounts payable Credit
C. Retained earnings Credit
D. Prepaid insurance Debit
E. Accounts receivable Debit
F. Property & equipment Debit
G. Deferred income taxes Credit
H. Accumulated depreciation Credit
I. Accrued salaries Credit
J. Sales Credit
K. Common stock Credit
L. Investments Debit
M. Notes payable Credit
