The following accounts appear on the work sheet for Lee’s Bike Shop.

Use a form similar to the one below in your working papers. Classify each account and use an “X” to indicate whether the account balance is entered in the Debit or the Credit column of the Trial Balance section. The first account is completed as an example. 

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Store Equipment Rent Expense Service Fees Revenue Accts. Pay.-Rubino Supply Scott Lee, Capital Advertising Expense Accts. Rec. John Langer Scott Lee, Withdrawals Maintenance Expense Office Supplies