Which of the following shows a debit balance?

A debit balance occurs when total debits exceed total credits in an accounting ledger. This situation typically arises in accounts such as assets and expenses, where an increase in these accounts is recorded as a debit. Therefore, when total debits surpass total credits, it signifies that the account carries a debit balance, meaning the overall effect is that there is more value added to the account than has been removed.

In contrast, when total debits equal total credits, the accounting equation is balanced; this does not indicate a debit balance. Similarly, when total credits exceed total debits, it indicates a credit balance, often associated with liabilities or equity. The condition where total assets equal total liabilities is a state of equilibrium in the accounting equation, but it does not specifically refer to the concept of debit balances. Thus, the situation where total debits exceed total credits clearly defines a debit balance, affirming the correctness of the chosen answer.