The balances for the accounts listed below appear in the


The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet (work sheet). Indicate whether each balance should be extended to 

(a) An Income Statement column or 

(b) A Balance Sheet column.

1. Accounts Payable 

2. Accounts Receivable 

3. Cash 

4. Dean Pinkerton, Drawing 

5. Fees Earned 

6. Supplies

7. Unearned Rent

8. Utilities Expense

9. Wages Expense

10. Wages Payable 

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Accounting Basics: The balances for the accounts listed below appear in the
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