Which of the following is true regarding normal balances of accounts? a. all accounts have a normal debit balance. b. accounts that have a normal debit balance will only have debit entries, never credit entries. c. the normal balance of all accounts will have either a positive or negative balance. d. the normal balance is on the increase side of the account.

"d.The normal balance is on the increase side of the account." is TRUE.

Explanation: The option "A" is false because not all accounts have a debit balance. There are accounts with debtor balance and accounts with creditor balance.

Option "B" is false because all accounts can have debit and credit entries, even if they have a debit balance.

Option "C" is false because the accounts have no positive and negative results, they have debit and credit balances.

"Income accounts" are those that reflect a positive and negative result, according to the dynamic equity equation if they have a debit balance they reflect a negative result and if they have a credit balance they reflect a positive result.