The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each account would flow into the income statement, statement of owner’s equity, or balance sheet.

1. Accounts Receivable
2. Depreciation Expense—Equipment
3. Jean Kehler, Capital
4. Office Equipment
5. Rent Revenue
6. Supplies Expense
7. Unearned Revenue
8. Wages Payable