These 16 accounts are from the Adjusted Trial Balance columns of a company’s work sheet. Determine the letter of the financial statement column (A, B, C, or D) where a normal account balance is extended.
A. Debit column for the Income Statement columns. 

B. Credit column for the Income Statement columns.
C. Debit column for the Balance Sheet columns.
D. Credit column for the Balance Sheet columns.
1. Interest Revenue 

2. Machinery 

3. Dividends 

4. Depreciation Expense 

5. Accounts Payable 

6. Services Revenue 

7. Common Stock 

8. Interest Expense 

9. Accounts Receivable 

10. Accumulated Depreciation 

11. Office Supplies 

12. Insurance Expense 

13. Interest Receivable 

14. Cash 

15. Rent Expense 

16. Wages Payable