Comprehensive and Detailed Explanation:
A credit balance means an account normally holds a liability or revenue amount.
Accounts Payable (Option A) represents amounts owed to vendors, which is a liability account and normally has a credit balance.
Option B (Cash) is incorrect because cash is an asset account and typically has a debit balance.
Option C (Office Equipment) is incorrect because it is a fixed asset and also has a debit balance.
Option D (Prepaid Expenses) is incorrect because prepaid expenses are assets that are debited when paid.
Reference:
GAAP Accounting Principles - Chart of Accounts
Payroll.org - Payroll Accounting Fundamentals