The accounts listed below are from the adjusted trial balance columns in a company’s 10-column worksheet. In the blank space beside each account, write the letter of the appropriate financial statement column to which a normal account balance should be extended. Use the following letters:
A. Income statement debit column
B. Income statement credit column
C. Balance sheet debit column
D. Balance Sheet credit column
_____ 1. J. Parker, Withdrawals
_____ 2. Interest Earned
_____ 3. Accumulated Depreciation, Equipment
_____ 4. Service Fees Revenue
_____ 5. Accounts Receivable
_____ 6. Insurance Expense
_____ 7. Depreciation Expense, Equipment
_____ 8. Accounts Payable
_____ 9. J. Parker, Capital
_____ 10. Equipment