The balances of the following accounts appeared in the Adjusted Trial Balance columns of a work sheet. Copy the account numbers in a column on a sheet of note paper, and beside each number indicate by letter the income statement or balance sheet column to which the account's balance would be sorted in completing the work sheet. Use the letter \(a\) to indicate the Income Statement Debit column, \(b\) to indicate the Income Statement Credit column, \(c\) to indicate the Statement of Changes in Owner's Equity or Balance Sheet Debit column, and \(d\) to indicate the Statement of Changes in Owner's Equity or Balance Sheet Credit column.

1. Cash.

2. Accounts Payable.

3. Accumulated Depreciation, Repair Equipment.

4. Advertising Expense.

5. Leo Walken, Capital.

6. Accounts Receivable 7. Revenue from Repairs.

8. Leo Walken, Withdrawals.

9. Rent Expense.

10. Repair Equipment.

11. Repair Supplies.

12. Wages Expense.

13. Prepaid Insurance.