When considering which accounts typically hold credit balances, the correct answer is a) revenues, liabilities, and dividends. This is because revenues and liabilities are recognized as credits in accounting, meaning that when revenue is earned or a liability is incurred, these accounts will have a credit balance.
Revenues are credited to reflect income generated from operations, showing an increase in equity. Similarly, liabilities are accounted for as credits, indicating amounts owed to other parties, which also represents a source of funds. Dividends, when declared, also have a credit balance since this indicates the reduction in retained earnings.
In contrast, assets typically have debit balances, and expenses, which decrease equity, are also recorded as debits. Therefore, if we look at the options given, option a stands out as it includes all the accounts that usually maintain a credit balance in a business’s financial statements.