Indicate the type of account (asset, liability, shareholders’ equity, revenue, expense, or dividends declared) and whether it normally has a debit balance or a credit balance:

a. Sales Revenue

b. Rent Expense

c. Prepaid Expenses

d. Bank Loan Payable

e. Common Shares

f. Accounts Receivable

g. Accounts Payable

h. Retained Earnings

i. Dividends Declared

j. Dividends Payable

k. Depreciation Expense