\begin{tabular}{|l|l|l|l|l|l|} \hline & IncomeStatementDebit & IncomeStatementCredit & BalanceSheetDebit & BalanceSheetCredit & Neither \\ \hline Accounts Payable & & & & \\ \hline Accounts Receivable & & & & & \\ \hline Advertising Supplies & & & & & \\ \hline Building & & & & & \\ \hline Cash & & & & & \\ \hline Common Stock & & & & & \\ \hline Dividends & & & & & \\ \hline Equipment & & & & & \\ \hline Hot Tub Expense & & & & & \\ \hline Interest Payable & & & & & \\ \hline Inventory & & & & & \\ \hline Land & & & & & \\ \hline Notes Payable & & & & & \\ \hline Office Equipment & & & & & \\ \hline Prepaid Insurance & & & & & \\ \hline Prepaid Rent & & & & & \\ \hline Rent Expense & & & & & \\ \hline Salaries Expense & & & & & \\ \hline Sales Revenue & & & & & \\ \hline Service Revenue & & & & & \\ \hline Supplies & & & & & \\ \hline Supplies Expense & & & & & \\ \hline Taxes Payable & & & & & \\ \hline Unearned Revenue & & & & & \\ \hline Utilities Expense & & & & & \\ \hline Vehicle & & & & & \\ \hline Retained Earnings & & & & & \\ \hline & & & & & \\ \hline \end{tabular}