Indicate whether the amount in each of the following accounts should be carried over from the adjusted trial balance column of the work sheet to the income statement (IS) column or to the balance sheet (BS) column. Also, indicate whether the account normally has a debit (D) balance or a credit (C) balance.
__BS-D_         Example:Cash
________ 1. Accumulated Depreciation—Trucks
________ 2. Subscriptions Sold in Advance
________ 3. Accounts Receivable
________ 4. Dividends
________ 5. Capital Stock
________ 6. Prepaid Insurance
________ 7. Depreciation Expense—Trucks
________ 8. Office Supplies
________ 9. Office Supplies Expense
________ 10. Subscription Revenue
________ 11. Interest Receivable
________ 12. Interest Revenue
________ 13. Interest Expense
________ 14. Interest Payable
________ 15. Retained Earnings