Exercise 4-1 Extending adjusted account balances on a work sheet These 16 accounts are from the Adjusted Trial Balance columns of a company's 10-column work sheet. In the blank space beside each account, write the letter of the appropriate financial statement column (A, B, C, or D) to which a normal account balance is extended. A Debit column for the Income Statement columns. B. Credit column for the Income Statement columns. c. Debit column for the Balance Sheet and Statement of Owner's Equity columns. D. Credit column for the Balance Sheet and Statement of Owner's Equity columns. 1. Interest Revenue 2. Machinery 3. Owner, Withdrawals 4. Depreciation Expense 5. Accounts Payable 6. Service Fees Revenue 7. Owner, Capital 8. Interest Expense 9. Accounts Receivable 10. Accumulated Depreciation 11. Office Supplies 12. Insurance Expense 13. Interest Receivable 14. Cash 15. Rent Expense 16. Wages Payable