Exercise 4-2 Determine where items would appear in the work sheet (L.0. 2) Three of the major column headings on a work sheet are Trial Balance, Income Statement, and Balance Sheet. Determine under which major column headings each of the following items would appear and whether it would be a debit or credit. (For example, Cash would appear on the debit side of the Trial Balance and Balance Sheet columns.) Trial Balance Debit Credit Income Statement Debit Credit Statement of Retained Earnings Debit Credit Balance Sheet Debit Credit Account Titles a. Accounts Receivable b. Accounts Payable Interest Revenue d Advertising Expense Capital Stock f. Retained Earnings (Beg.) g. Net income for the month h. Retained Earnings (Endg.)