Final answer:
Out of the accounts listed, Accrued Wages is the one that decreases with a credit, as it's a liability. Sales and Preferred Stock, being revenue and equity accounts respectively, both increase with a credit.
Step-by-step explanation:
In accounting, the type of account determines whether a credit increases or decreases the account balance. Assets and expenses typically decrease with a credit, while liabilities, equity, and revenues increase. To answer the question, out of the options given, Accrued Wages is the account that would decrease with a credit. Accrued Wages is a liability account, and like most liabilities, it increases with a debit and decreases with a credit. In contrast, Sales, a revenue account, would increase with a credit, and Preferred Stock, an equity account, would also increase with a credit.