The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet (work sheet). Indicate whether each balance should be extended to

(a) an Income Statement column or

(b) a Balance Sheet column.
1. Cash 5. Commissions Earned 2. Insurance Expense 6. Accumulated Depreciation-Equipment 3. Prepaid Rent 7. Dividends 4. Supplies 8. Wages Expense objs. 2,3