Eiler Copy Service has completed its work sheet. It is now ready to prepare the income statement and balance sheet. The alphabetical list of accounts shown here is taken from the Eiler Copy Service work sheet. Select the statement and in which section each account will appear. For any account that does not appear on either statement, select neither.

Income Statement Revenue Expenses Balance Sheet Liabilities Owner's Equity Account Assets Neither Accounts Payable-Supplies Plus 0 Accounts Receivable-S. Romano Advertising Expense 0 0 0 0 0 0 0 0 0 Cash Cash Short and Over Cheryl Eiler, Capital Cheryl Eiler, Drawing Income Summary Insurance Expense Miscellaneous Expense Petty Cash Prepaid Insurance Sales Supplies Expense Utilities Expense