Answer: The normal balance of the common stock account is a credit.
Explanation:
Based on the information given, the correct statements are:
• The normal balance of accounts receivable is a debit.
• The normal balance of dividends is a debit.
• The normal balance of unearned revenues is a credit.
It should be noted that the statement that "The normal balance of an expense account is a credit" is incorrect. The normal balance of the common stock account is not a credit but rather a debit.