Indicate whether each of the following accounts appears in the debit column or in the credit column of an after-closing trial balance. Use the symbols D for debit column, C for credit column, and N if the account does not appear in an after-closing trial balance.
Unearned Service Revenue
Accumulated Depreciation: Office Equipment
Consulting Fees Earned
Income Summary (of a profitable company)
Depreciation Expense: Office Equipment
Income Taxes Payable