Which of the Following Correctly Identifies the Normal Balances of Accounts

Which of the following correctly identifies the normal balances of accounts?

A) $\begin{array}{ll}\text { Assets } & \text { Debit } \\\text { Liabilities } & \text { Credit } \\\text { Owner's Capital } & \text { Credit } \\\text { Revenues } & \text { Credit } \\\text { Expenses } & \text { Debit }\end{array}$
B) $\begin{array}{ll}\text { Assets } & \text { Debit } \\\text { Liabilities } & \text { Credit } \\\text { Owner's Capital } & \text { Credit } \\\text { Revenues } & \text { Debit } \\\text { Expenses } & \text { Credit }\end{array}$
C) $\begin{array}{ll}\text { Assets } & \text { Debit } \\\text { Liabilities } & \text { Debit } \\\text { Owner's Capital } & \text { Debit } \\\text { Revenues } & \text { Credit } \\\text { Expenses } & \text { Credit }\end{array}$
D) $\begin{array}{ll}\text { Assets } & \text { Debit } \\\text { Liabilities } & \text { Credit } \\\text { Owner's Capital } & \text { Credit } \\\text { Revenues } & \text { Debit } \\\text { Expenses } & \text { Credit }.\end{array}$