Identifying financial statement items Identify the financial statement(s) where each of the following items appears. Use 1 for income statement, E for statement of owner’s equity, and B for balance sheet.

a. Cash withdrawal by owner

b. Office equipment

c. Accounts payable

d. Cash

e. Utilities expenses

f. Office supplies 

g. Prepaid rent 

h. Unearned fees 

i. Service fees earned