Complete the columns Which FS? which is asking which financial statement and Category/Classification if the account is located on the balance sheet.

Account Name	Which FS?	Category/Classification if Balance Sheet
1. Cash	Balance Sheet	Current Asset
2. Service revenue
3. Prepaid Rent
4. Rent expense
5. Dividends
6. Sales Revenue
7. Interest expense
8. Furniture
9. Accounts Payable
10. Wages expense
11. Inventory
12. Salaries expense
13. Insurance expense
14. Bonds Payable
15. Cost of goods sold
16. Accumulated Depreciation
17. Investment
18. Supplies expense
19. Retained Earnings (list both financial statements)
Account Name	Which FS?	Category/Classification if Balance Sheet
20. Depreciation expense
21. Income tax payable
22. Common Stock
23. Utilities expense
24. Advertising expense
25. Accounts Receivable
26. Notes Payable
27. Income tax expense
28. Supplies
29. Salaries Payable
30. Property, Plant and Equipment