i am putting together a multi-step income stmt and we were given many accounts but not with the normal balances. i found it does have a debit balance. would this go anywhere on income stmt?

for others

i found that the dividends would off set the owners equity and would be closed to that account also

First, financial statements are not debits & credits, so you aren't going to find normal balances associated with any statement you are doing. A statement is just a reporting of the ending balances in the accounts. The columns you are seeing are note debit/credit columns - they are just for the sake of organization so the statement is logical and legible.

I don't know what "it" is in your first post, or what "for others" means in your second post. You're not being very informative. As for the third post, yes dividends offset equity and are closed to retained earnings. But dividends only show up on the statement of retained earnings if you're required to do that one, and nothing to do with the income statement.

The income statement is only revenues and expenses.

well first of all, there is a "normal" balance for each account....
second, the dividends have a debit balance....
third, the for others was a mistake....
and last, the dividends get paid out so i was confused if that would be considered a expense....

First, yes every account does have a normal balance. But that isn't what statements are about. You actually don't need to know the normal balances to do statements, as long as you understand what the accounts are (and know that things like accumulated depreciation get subtracted).

Second, yes you're correct.

Third, okey dokey. :-)

And last... something being "paid out" doesn't make it an expense. For one thing, even expenses aren't necessarily paid out at the time they are incurred. You could be paying out on a payable. You could be paying out for an asset. So paying for something by no means indicates that an expense was necessarily involved. An expense is when someone does a service for you, or when an asset is consumed (like prepaid insurance).