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On the Adjusted Trial Balance, Liabilities, Retained Earnings, and Revenues would all have typical credit normal balance.
The only account indicated that would not have a credit balance is cash because it is an asset and would have a debit balance. An asset account's default balance is a debit. We debit for an increase and credit for a decline. Ex: Cash, Receivables, Building, Materials, and Equipment Normal Liability Balance. A liability account's normal balance is a credit. Accounts receivable are always listed as assets on a balance sheet since they are funds that are shortly to be paid to you and that you will possess and profit from. Because it is a nominal account and debits the expenses, the purchases account typically has a debit balance. Every time money is spent on the purchase of products, the purchase account is debited and it always has a negative balance because it only keeps track of the inflow of goods.
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