Assets and expenses generally have the normal debit balance.
A debit balance is an account balance with a positive amount on the account's left side. Assets, costs, and losses are examples of accounts that often contain a debit balance.
Natural debit balances exist for assets and expenses. This implies that positive asset and cost values are debited and negative balances are credited. For example, if $2,000 cash is received, a journal entry will include a $2,000 debit to the cash account on the balance sheet, because cash is growing.
Therefore, the answer is c. Asset and expenses.
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