What is the normal balance of the following accounts: (a) Cost of Merchandise Sold, (b) Customer Refunds Payable

What is the normal balance of the following accounts: (a) Cost of Merchandise Sold, (b)  Customer Refunds Payable, (c) Delivery Expense, (d) Estimated Returns Inventory, (e) Merchandise Inventory, (f) Sales, (g) Sales Tax Payable. 

Answer:

a. debit

b. credit

c. debit

d. debit

e. debit

f. credit

g. credit