For each account listed in E 3-26, indicate whether it would normally have a debit (DR) balance or a credit (CR) balance.

Data from E 3-15

8. Salaries and Wages Expense 9. Retained Earnings 10. Salaries Payable 11. Accounts Payable 12. Interest Revenue 13. Inventory 14. Interest Receivable 15. Notes Payable 16. Equipment 17. Office Supplies 18. Utilities Expense 19. Interest Payable 20. Rent Expense 1. Cash 2. Sales 3. Accounts Receivable 4. Cost of Goods Sold 5. Insurance Expense 6. Capital Stock 7. Mortgage Payable