Indicate whether each of the following accounts appears in the debit column or in the credit column of an after-closing trial balance. Use the symbols D for debit column, C for credit column, and N if the account does not appear in an after-closing trial balance.

a. Unearned Service Revenue

b. Accumulated Depreciation: Office Equipment

c. Land

d. Consulting Fees Earned

e. Capital Stock

f. Income Summary (of a profitable company)

g. Depreciation Expense: Office Equipment

h. Income Taxes Payable

i. Unexpired Insurance

j. Dividends

k. Retained Earnings

l. Dividends Payable