B. Place X under the name of the financial statement in which you will find each of the following items: Accounts Income Statement Statement of Financial Position 1. Cash on hand 2. Accounts payable 3. Service fees earned 4. Accounts receivable 5. Prepaid insurance 6. Rent expense 7. Salary expense 8. Notes receivable 9. Office supplies on hand 10. Interest income 11. Land 12. Building 13. Accumulated depreciation building 14. Depreciation - building 15. Bad debts 16. Office supplies used 17. Furniture and fixtures 18. Accumulated depreciation - furniture and fixture 19. Cash in bank 20. Advertising expense 21. Allowance for bad debts 22. B. Valdez, capital 23. B. Valdez, drawing LA 24. Unearned service fees 25. Accrued salaries Accounting Principles 1 173