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.

Account

Debit $($DR$)$ or Credit $($CR$)$

Section of worksheet

column?

Service Revenue

Accounts Payable

Cash

Depreciation Expense$-$Building

Dividends

Accumulated Depreciation$-$Building

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