The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet (worksheet). Indicate whether each balance should be extended to a) an Income Statement column, or b) a Balance Sheet Column

1. Accounts Payable

2. Accounts Receivable

3. Capital Stock

4. Dividends

5. Fees Earned

6. Supplies

7. Unearned Fees

8. Utilities Expense

9. Wages Expense

10. Wages Payable