Indicate with an "X" whether each account total should be extended to the Income Statement Debit or Credit or to the Balance Sheet Debit or Credit columns on the worksheet.

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Balance Sheet Debit Income Statement Debit Credit Credit Cash Accounts Reccivable Supplies Prepaid Insurance Automobile Accum. Depr.-Automobile Accounts Payable Wages Payable Owner, Capital Owner, Drawing Scrvice Fees Wages Expense Supplies Expense Utilities Expense Insurance Expense Depr. Exp.-Automobile