Concept:Identify which account normally has a credit balance, not a debit balance.
Explanation:Debit balances are normally found on asset, expense, and contra-revenue accounts.
Rents and rates and advertising are business expenses, so they have debit balances.
Return inwards is a contra-revenue account, so it also has a debit balance.
Share premium is an equity account.
When a company issues shares above par value, the excess is credited to the share premium account.
Therefore, share premium has a credit balance, not a debit balance.
Answer:A. share premium