1 The balances for the accounts listed below appear on which financial statement and which account category: Financial statements: Income statement or Balance Sheet Account categories: Assets, Liabilities, Shareholders' Equity, Revenues or Expenses Financial Statement Account Category 1. Salaries Payable 2. Fees Earned 3. Accounts Payable 4. Common Stock 5. Supplies Expense 6. Unearned Rent 7. Retained Earnings 8. Equipment 9. Accounts Receivable 10. Accumulated Depreciation 11. Salary Expense 12. Depreciation Expense 2 The following are the figures for the adjusted trial balance of Rainbird Car Wash Company (a fictitious company) after the accounts had be Adjusted Trial Balance Account Title Debit Credit Cash 580 + Accounts Receivable 4,250 Supplies 193 Prepaid Insurance 145 Land 4,830 Equipment 1,932 Accum. Depr. - Equipment 386 Accounts Payable 1,739 Wages Payable 193 Common Stock 80 Retained Earnings 8,325 Dividends 386 Service Fees Earned 4,733 Wages Expense 1,159 Rent Expense 580 Insurance Expense 483 Utilities Expense 338 Supplies Expense 290