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. Supplies Expense 5. Wages Payable 2. Unearned Service Revenue 6. Office Equipment 3. Accounts Payable 7. Depreciation Expense-Equipment 4. Rent Revenue 8. Capital Stock objs. 2,3