Answer: a) assets and expenses
Explanation: In accounting, the normal balance of an account refers to the side (debit or credit) that increases the balance of the account. Assets and expenses are considered to have a normal debit balance, meaning that increases in these types of accounts are recorded on the debit side. On the other hand, liabilities, revenues, and owners’ equity typically have a normal credit balance. Dividends also have a debit balance, but the correct answer focuses on the pair that includes accounts most commonly associated with debits, which is assets and expenses.