Select the financial statement column to which the normal account balance is extended.

1. Debit column for the Income Statement columns.
2. Credit column for the Income Statement columns.
3. Debit column for the Balance Sheet & Statement of Owner's Equity columns.
4. Credit column for the Balance Sheet & Statement of Owner's Equity columns.

Interest revenue
2. Machinery
3. Owner, Withdrawals
4. Depreciation expense
5. Accounts payable
6. Service 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