The balances for the accounts that follow 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 stockholders’ equity, or balance sheet.

1. Accumulated Depreciation—Building

2. Cash

3. Fees Earned

4. Insurance Expense

5. Prepaid Rent

6. Supplies

7. Dividends

8. Wages Expense