The account that normally has a credit balance is c) wages payable.
Explanation: In accounting, accounts are classified as either assets, liabilities, equity, revenues, or expenses. Wages payable is a liability account, which reflects the amounts owed to employees for work performed but not yet paid. Liability accounts, including wages payable, typically carry a credit balance. This means that when the company incurs a wage expense, it increases their liabilities, hence crediting the wages payable account. In contrast, cash (an asset), office equipment (an asset), dividends (equity), and salaries expense (an expense) usually have debit balances. Therefore, the correct answer is wages payable.