The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet (work sheet). Indicate whether each balance should be extended to (a) an Income...

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

1. Accumulated Depreciation—Equipment      5. Prepaid Rent

2. Cash                                                                        6. Supplies

3. Commissions Earned                                               7. Svend Tisdale, Drawing

4. Insurance Expense                                       8. Wages Expense