(8 points) 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) Retained Earnings (2) Dividends (3) Depreciation Expense (4) Accumulated Depreciation (5) Fees earned (6) Uneamed Fees (7) Supplies (8) Supplies Expense