The accounts listed below are from the adjusted trial balance columns in a company’s 10-column worksheet. In the blank space beside each account, write the letter of the appropriate financial statement column to which a normal account balance should be extended. Use the following letters: 

A. Income statement debit column 

B. Income statement credit column 

C. Balance sheet debit column 

D. Balance Sheet credit column

 _____ 1. J. Parker, Withdrawals 

_____ 2. Interest Earned 

_____ 3. Accumulated Depreciation, Equipment 

_____ 4. Service Fees Revenue 

_____ 5. Accounts Receivable 

_____ 6. Insurance Expense 

_____ 7. Depreciation Expense, Equipment 

_____ 8. Accounts Payable 

_____ 9. J. Parker, Capital 

_____ 10. Equipment