For each account listed, identify whether the account would appear in either the income statement section or the balance sheet section of the worksheet. Assuming normal balances, identify if the account would be recorded in the debit (DR) or credit (CR) column. 

8 service revenue 

9 accounts payable 

10 cash 

11 depreciation expense _______building 

12 sandy, withdrawals  

13 accumulated depreciation ________ Building