Which of these types of accounts relate to owner equity and typically have a credit balance?

Owner equity represents the owner's stake in the business and is primarily comprised of the initial investment and any additional capital injected, as well as retained earnings. Accounts that fall into this category, such as common stock, typically carry a credit balance because they reflect ownership claims. When common stock is issued, it signifies an increase in equity, which is recorded as a credit entry in the equity section of the balance sheet.

In contrast, asset accounts usually show a debit balance because they represent resources owned by the business. Expense accounts are also debited, as they reduce equity when recorded since they reflect costs incurred during operations. Lastly, dividends, which are distributions of profit to shareholders, represent a reduction in retained earnings and also have a debit balance. Thus, common stock stands out among these options as the account that corresponds to owner equity with a credit balance.