Indicate with an "X" whether each account total should be extended to the Income Statement Debit or Credit or to the Balance Sheet Debit or Credit columns on the worksheet.

Balance Sheet Debit Income Statement Debit Credit Credit Cash Accounts Reccivable Supplies Prepaid Insurance Automobile Accum. Depr.-Automobile Accounts Payable Wages Payable Owner, Capital Owner, Drawing Scrvice Fees Wages Expense Supplies Expense Utilities Expense Insurance Expense Depr. Exp.-Automobile