154 PE 4-1B Flow of accounts into financial statements OBJ. 1 The balances for the accounts that follow appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each account would flow into the income statement, statement of owner's equity, or balance sheet. 1. Accumulated Depreciation-Building 5. Prepaid Rent 2. Cash 3. Fees Earned 4. Insurance Expense 6. Supplies 7. Tina Greer, Drawing 8. Wages Expense