Identify the statement below that is incorrect. The normal balance of accounts receivable is a debit. The normal balance of dividends is a debit. The normal balance of deferred revenues is a credit. The normal balance of an expense account is a credit. The normal balance of the owner's equity account is a credit.

The normal balance of an expense account is a credit

Explanation:

As we know that

The debit sections records assets and expenses side

whereas, the credit sections records revenue, stockholder equity, and the liability side.        

In the given case, the normal balance of account receivable is a debit balance as it is a current asset plus the dividend has also the debit balance

The deferred revenues has credit normal balance plus the normal balance owner equity account has a credit balance

But the normal balance of the expense account has debit balance instead of credit balance

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