Balance sheet columns indicate with an “X” whether each account total should be extended to the inco

Balance sheet columns indicate with an “X” whether each account total should be extended to the income statement to the income statement debit or credit or to the balance sheet debit or credit columns on the work sheet.

	Income Statement		Balance Sheet
Cash	Debit	Credit	Debit	Credit
Accounts Receivable
Supplies
Prepaid Insurance
Delivery Equipment
Accum. Dept. Delivery Equipment
Accounts Payable
Wages payable
Owner, capital
Owner, drawing
Delivery fees
Wages expense
Rent expense
Supplies expense
Insurance expense
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