The answer is B: False.
Advertising expense accounts are classified as expense accounts in accounting. Typically, expense accounts have a debit balance, not a credit balance. When a business incurs an advertising expense, it increases (debits) the advertising expense account, reflecting that the company has spent money on advertisements.
If the account had a credit balance, it would indicate that there has been a reduction in expenses, which is not the usual case for advertising expenses. Therefore, advertising expenses are expected to have a debit balance, making the statement false.